Based on the following regression output, what is the equation of the regression line? 
Definitions:
Joint Costs
are costs incurred in the production process that benefit multiple, often separable, products or project components.
Joint Costs
Costs incurred when producing multiple products in the same process, where the costs cannot be separated easily for each product.
Support Departments
Units within an organization that do not directly participate in the primary activities of the business but provide essential support services to revenue-generating departments.
Variable Factory Overhead
Costs that vary in total in direct relation to changes in production levels, such as utilities and materials used in the production process.
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