A company want to find out if 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 25 months are given.

Based on the data in the table below, is there a significant linear relationship between Direct Labor Hours and

the Indirect Labor Expense?

Please see attached Excel for data.

DLH(X)	ILE(Y)
20	361
25	355
22	376
23	384
20	374
19	311
24	427.2
28	387.5
26	450.8
29	475.2
27	462.6
22	333.3
26	389.9
25	445
28	511
32	501.1
33	544.9
35	423.8
34	574.1
30	535.4
36	444.7
37	578.4
37	399.6
31	355
20	313