1. Identify the cost drivers that are most relevant to each cost category from the available operational data provided (refer to Worksheet 2 in your Excel Workbook). Justify your selections. 2. Use the operating costs (Worksheet 1) and data (Worksheet 2), and nominated cost drivers to: a. Estimate the behaviour of each of Eagle's cost categories using regression analysis. (You may need to run different regressions to come up with your best answer).