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?

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