First Step: Calculate the mean of the values in X and Y
[tex]\begin{gathered} \bar{x}=\frac{20+24+36+32+28+38+34+26}{8}=29.75 \\ \bar{y}=400.625 \end{gathered}[/tex]Second step: we have to find the sum of Squares and sum of products
Third step: find the linear equation
[tex]\begin{gathered} Y=aX+b, \\ a=\frac{SP}{SS}=\frac{3201.25}{275.5}=11.61978 \\ b=\bar{y}-a\cdot\bar{x}=54.93648 \\ Y=11.61978X+54.93648 \end{gathered}[/tex]