The manager of the purchasing department of a large organization wants to develop a model for predicting the time it takes to process invoices. Data are collected for 30 days, giving the number of invoices completed and the time taken (in hours). The data are in the file INVOICES.xls.

Predict the time taken to process 150 invoices

Invoices Processed	Time
149	2.1
60	1.8
188	2.3
19	0.3
201	2.7
58	1
77	1.7
222	3.1
181	2.8
30	1
110	1.5
83	1.2
60	0.8
25	0.4
173	2
169	2.5
190	2.9
233	3.4
289	4.1
45	1.2
193	2.5
70	1.8
241	3.8
103	1.5
163	2.8
120	2.5
201	3.3
135	2
80	1.7
29	0.5