Sarah was attempting to estimate a model for her small business's overhead costs. She is 99.9% sure that overhead costs are driven primarily by production, but she also knows that this cost isn't entirely variable. So she grabbed the last 8 months of production and overhead cost data, listed it out, and plotted it as follows. Month # of Units Produced Overhead Cost 240 $2,970 2 200 2,140 3 270 2,650 4 330 3,340 350 3.040 310 3,260 260 2,650 CO 280 3,470Sarah is planning to use the high-low method to estimate this cost function. Is it important for the data to exhibit a linear relationship when using this method? It is important for the data to exhibit a linear relationship. e Textbook and Media Attempts: 2 of 3 used (b) Help Sarah estimate her company's overhead costs using the high-low method. Write your final model in Y = m(X) + b format. Y = $ X + $