the president of a small manufacturing firm is concerned about the continual growth in manufacturing costs in the past several years. The data series of the cost per unit for the firms leading product over the past 8 years is as follows:

Year	Cost/Unit ($)	Year	Cost/Unit ($)
1	25.00	5	26.60
2	23.00	6	30.00
3	27.60	7	29.00
4	30.50	8	32.00

Develop a simple linear regression model for these data. What average cost increase has the firm been realizing per year? Do not round intermediate calculations. Round your answers to four decimal places.

The regression equation is Unit Cost = ( )+( ) Year.

The average cost increase per year is $ ------ .