Find the equation of the least-squares line for the given data. Draw a scatter diagram for the given data and graph the least-squares line. 
Please round the coefficients in your equation to three decimal places.
Definitions:
Working Capital
Refers to a company's current assets minus its current liabilities, indicating the liquid capital available for day-to-day operations.
Freight Costs
The charges incurred for transporting goods from one place to another via sea, air, or land carriers.
Decision Tree
A graphical representation used to display the outcomes of various actions and decisions, showing different paths based on decision points.
Possible Paths
In a network or system, the various routes or courses of action that can be taken to achieve an objective or reach a destination.
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