The following table shows the running speed 
, in feet per second, of animals of length L , in inches. Use the regression line for the data to estimate the running speed of animals that are 14 inches long.
Definitions:
Processing Department
A division within a factory where a specific type of production activity or process takes place.
Work in Process
Inventory category referring to goods that are in the process of being manufactured but are not yet completed.
Process Costing
Process costing is a method of assigning production costs to units of output in industries where the products are indistinguishable from each other and produced in a continuous process.
Weighted-Average Method
An inventory costing method that assigns an average cost to each unit of inventory, factoring in both the cost and quantity of goods available.
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