For the following exercises, consider this scenario: The profit of a company decreased steadily over a ten-year span. The following ordered pairs shows dollars and the number of units sold in hundreds and the profit in thousands of over the ten-year span, (number of units sold, profit) for specific recorded years: (46, 600), (48, 550), (50, 505), (52, 540), (54, 495).

Use linear regression to determine a function P where the profit in thousands of dollars depends on the number of units sold in hundreds.