The following data was gathered by RGB Industries for the first 6 months of 2016 (expressed in thousands): Machine Overhead Month Hours (X) Costs (Y) Jan 125 $380 Feb 80 $329 Mar 95 $340 Apr 115 $380 May 130 $394 Jun 100 $349 Using the high-low method, determine the cost equation for overhead costs. Presented below are data related to the shipping costs for the Almond Factory: Distribution Number of Month Costs (Y) Shipments (X) Jan $4,918 3500 Feb $4,245 2650 Mar $5,205 3850 Apr $4,532 2999 May $4,544 3002 Jun $5,025 3650 Using the high-low method, determine the cost equation for distributions costs