The manager of TechTack Inc. wants to determine a cost formula for their receiving costs. Cost analysis has determined that these costs are mixed and must be broken into their fixed and variable components. Receiving Orders Processed has been selected as the activity driver for the receiving costs. The following data for the last eight (8) month period have been collected: Receiving Month Orders Receiving Costs Processed February 53,900 $194,100 March 17,250 $128,300 April 10,780 $129,400 May 59,300 $194,100 June 28,030 $150,900 July 56,060 $183,300 August 10,800 $118,600 September 48,510 $237,200 Using the high-low method, prepare a cost formula for the power costs.