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Trying to find part B. Can't seem to find the formula. Can you show me the steps to find the formula? Scatter Diagrams and High-Low

Trying to find part B. Can't seem to find the formula. Can you show me the steps to find the formula?

Scatter Diagrams and High-Low Cost Estimation NOTE: Round variable cost per unit answers to two decimal places, if appropriate. (a.) Use information from the high- and low-volume months to develop a cost-estimating equation for monthly order-processing costs

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