PR $6-41($Algo$)$ Work Measurement; Cost Estimation with Different Methods; Wholesaler $($LO $6-1,6-2,65,6-6)$

Martha's Vineyard Marine Supply is a wholesaler for a large variety of boating and fishing equipment. The company's controller, Mathew Knight, has recently completed a cost study of the firm's material$-$handling department. Knight used work measurement to quantify the department's activity. The control factor unit used in the work$-$measurement study was hundreds of pounds of equipment unloaded or loaded at the company's loading dock. Knight compiled the following data.

Required:

$5.$ Estimate the material$-$handling department's cost behavior using the high$-$low method. Use an equation to express the results of this estimation method.

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