A company's managerial accountant is analyzing a cost using regression analysis. The accountant is trying to choose a meaningful cost driver for the cost but is conflicted between two potential cost drivers. To help him decide he's run two regression analyses. The two reports are shown below. Analyze these reports. What is the "best" cost function to use for this cost? G C D 1 SUMMARY OUTPUT 2 Regression Statistics 3 Multiple R 0.779237 4 R Square 0.60721 5 Adjusted R Square 0.528651 6 Standard Error 2067.910396 Observations 7 8 ANOVA 9 df SS MS 10 Regression 1 33053018.68 33053018.68 11 Residual 5 21381267.03 4276253.406 12 Total 654434285.71 13 14 Standard 15 Coefficients Error t Stat 16 Intercept 12412.72 4548.903 2.729 17 X Variable 1 3.74 1.346 2.780 18 F 7.729434 Significance F 0.038894 Upper P-value 0.041 0.039 Lower 95% -719.391 0.282 24106.041 7.204 D 1 SUMMARY OUTPUT 2 Regression Statistics 3 Multiple R 0.92 4 R Square 0.84 5 Adjusted R Square 0.81 6 Standard Error 148.38 7 Observations 12 8 ANOVA 9 df SS 10 Regression 573,116.90 11 Residual 10 110,083.10 12 Total 11 683.200.00 13 14 Standard 15 Coefficients Error 16 Intercept 1,263.34 806.85 17 X Variable 1 0.26 0.05 18 MS 573,116.90 22,016.62 Significance F 0.00 26.03 t Stat 1.57 5.10 P-value 0.18 0.00 Lower 95% -810.75 0.13 Upper 95% 3,337.42 0.39 y=3.74 +12412.72(x) y=1263.34(x) +.26 y=2067.91+.60721(x) y 148.38 +.84(x) y 12412.72 +3.74(x) y-1263.34 +26(x)