A manufacturer produces custom metal blanks that are used by its customers for computer- aided machining. The customer sends a design via computer, and the manufacturer comes up with an estimated cost per unit, which is then used to determine a price for the customer. The data for the analysis were sampled from the accounting records of 29 orders filled during the previous three months. Formulate a regression model with Y as the cost per unit and X as the material cost per unit. Material Average Cost Cost ($/unit) ($/unit) 1.61 54.06 2.73 28.98 3.28 40.01 2.24 31.09 1.20 37.01 5.77 53.71 3.06 34.38 2.03 32.89 1.92 48.97 1.52 40.05 4.21 57.65 2.17 34 1.60 36.16 2.22 24.73 1.12 36.27 2.00 26.46 3.16 39.86 3.91 43.19 4.24 55.68 2.14 38 1.82 48.9 2.35 34.84 0.85 33.21 1.48 40.37 Copy-and-paste the above data into software of your choice. Run a regression analysis using y = average cost per unit and x = material cost per unit. What is the regression equation? Round to the nearest tenth (1 decimal place).