PA$5-1($Static$)$ Estimating Cost Behavior Using Scattergraph, High$-$Low, and Least$-$Squares Regression Methods $[$LO $5-2,5-3,5-4]$

Garfield Company manufactures a popular brand of dog repellant known as DogGone It$,$ which it sells in gallon$-$size bottles with a spray attachment. The majority of Garfield's business comes from orders placed by homeowners who are trying to keep neighborhood dogs out of their yards. Garfield's operating information for the first six months of the year follows:

$\backslash$table$[[$Month$,\backslash$table$[[$Number of$],[$Bottles$],[$Sold$]],\backslash$table$[[$Operating$],[$Cost$]]],[$January$,800,$$$11,000$