The information given below relates to Wasp Ltd. which manufactures a single type of chemical. Overhead processing costs for the last thirteen accounting months (of four weeks each) have been as follows:

Period	Overhead cost Sh. 000	Output 000tonnes
1	770	120
2	820	150
3	810	160
4	830	170
5	960	200
6	900	170
7	940	200
8	950	200
9	940	180
10	870	160
11	800	140
12	820	150
13	790	140

Required:

Use linear regression analysis to devise a formula to assist in predicting the overhead budget for the thirteen months