Total production costs for the wheelbarrow department of Greene Garden Products over a year are in the table below.

Month	Units Produced	Production cost
Jan	2,413	80,146
Feb	3,101	106,373
Mar	4,271	113,339
Apr	3,895	143,754
May	3,043	102,119
Jun	5,749	168,013
Jul	3,823	122,405
Aug	2,066	77,893
Sep	3,358	93,381
Oct	2,662	99,652
Nov	3,148	101,365
Dec	4,102	130,998

Required:

Use high-low analysis and other given information to derive a formula to estimate production costs. (Show working out and round final answers to 2 d.p)