Jonathan Macintosh is a highly successful Pennsylvania orchardman who has formed a company to produce and package applesauce. Apples can be stored for several months in cold storage, so applesauce production is relatively uniform throughout the year. The recently hired controller for the firm is about to apply the high-low method in estimating the companys energy cost behavior. The following costs were incurred during the past 12 months:

Month	Pints of Applesauce Produced	Energy Cost
January	35,000	$ 23,400
February	21,000	22,100
March	22,000	22,000
April	24,000	22,450
May	30,000	22,900
June	32,000	23,350
July	40,000	28,000
August	30,000	22,800
September	30,000	23,000
October	28,000	22,700
November	41,000	24,100
December	39,000	24,950

Use the high-low method to estimate the company's energy cost behavior and express it in equation form. Use the formula Y=a+ bX, where Y denotes energy cost for a month and X denotes pints of applesauce produced. Predict the energy cost for a month in which 26,000 pints of applesauce are produced. Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. Use the high-low method to estimate the company's energy cost behavior and express it in equation form. Use the formula Y= a+bX, where Y denotes energy cost for a month and X denotes pints of applesauce produced. Note: Round coefficient of X to 2 decimal places