The marketing director would like to know whether the advertising cost can improve sales in the past five years.As the marketing manager of the company, you collected the following historical data from the company's financial reports.You are required to develop a linear regression model to predict the yearly sales volume (in units) by the annual advertising cost.

28,989- 133,342- 29,123- 137,8794 30,350- 138,213- 29,110- 138,567- 27,879- 138,9094