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A department in a large organisation wishes to develop a method of predicting its total costs in a period. The following data have been recorded.
Month
Activity level (X)
Cost
units
$
January
1,600
28,200
February
2,300
29,600
March
1,900
28,800
April
1,800
28,600
May
1,500
28,000
June
1,700
28,400
The total cost model for a period could be represented by what equation?
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