A company has observed that there is a linear relationship between indirect labor expense (ILE) , in dollars, and direct labor hours (DLH). Data for direct labor hours and indirect labor expense for 18 months are given in the file ILE_and_DLH.xlsx

Treating ILE as the response variable, use regression to fit a straight line to all 18 data points.

Using your estimated regression output, predict the indirect labor expenses for a month in which the company has 31 direct labor hours.

Place your answer, rounded to 1 decimal place, in the blank. Do not use any stray punctuation marks or a dollar sign. For example, 458.9 would be a legitimate entry.