Answer A and B: Assume the local Pearle Vision has the following information on the number of sales orders received and order-processing costs.

Month		Sales Orders	Order-Processing Costs
1		3,000	$ 165,400
2		1,500	100,750
3		4,400	241,400
4		2,800	163,800
5		2,300	139,550
6		1,200	86,200
7		2,000	125,000

(A.) Use information from the high- and low-volume months to develop a cost-estimating equation for monthly order-processing costs. (B.) Using the information from representative high-and low-volume months, develop a cost estimating equation for monthly production costs.