Find an equation of the least-squares line for the data. Please round the coefficients to the nearest hundredth. 
Definitions:
Direct Material Quantity Variance
The variance between the real amount of materials consumed in production and the anticipated standard quantity, multiplied by the cost per unit set by standards.
Actual Production
The total amount of output that a company has produced within a specific period.
Normal Production
Normal Production refers to the average amount of goods or services produced during a specific period under typical operating conditions.
Favourable Variances
Differences between expected and actual performance that are beneficial to a company's financial health.
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