Wyoming Wholesale has gathered the following data on the number of shipments received and the costs of receiving reports for the first seven weeks of 2014.

# of Shipments Received	Weekly Cost of Receiving Reports
50	$175
44	162
40	154
35	142
53	185
58	200
60	202

a. Using the high-low method, develop the equation for predicting weekly receiving reports costs based on the number of shipments received. (show work)

b. b. What is the predicted amount of receiving report costs for a week in which 72 shipments are received? Hint, plug 72 for X, after find formula in part (a) above.