a.Multiple regression: Use the Regression tool to determine a regression equation using the following two independent variables(1) units produced and (2) number of production batches and using manufacturing overhead as the DEPENDENT variable.

my question is about the second part instead of the graphic

Final Version of Acct. 306 Assessment ProjectSpring 2017 1. Assessing computer literacy: For purposes of assessing computer literacy , use the accompanying data as directed below. Graphical analysis: a. Create a scatterplot of the observed number of units produced and the related manufacturing overhead. b. Fit a regression line to the scatterplot. c. Display the equation of that line and also r-squared on the scatterplot. d. Simple regression: Use the Regression tool under the add-in \"Data Analysis\" of Excel to generate a spreadsheet of output data with \"UNITS PRODUCED\" as the INDEPENDENT variable and \"MANUFACTURING OVERHEAD\" as the DEPENDENT variable. e. Multiple regression: Use the Regression tool to determine a regression equation using the following two independent variables(1) \"units produced\" and (2) \"number of production batches\" and using manufacturing overhead as the DEPENDENT variable. 2. Assessing critical thinking: For purposes of assessing critical thinking, please answer the following questions: a. What kind of relationship does the scatterplot show between the variables identified in 1(a)? b. Using the result of question 1(d), what is your estimate of manufacturing overhead if 150 units were to be produced? c. How would you describe the quality of the relationship in part (a) based on the value of r-squared? d. After doing 1(e), do you believe that adding a second independent variable, \"number of production batches\" to the regression analysis improves the resulting regression estimate compared to the result obtained using the simple regression equation that you computed by using just one independent variable, \"number of units produced?\" Explain the reason for your answer from the Regression tool output. e. DETERMINE THE FOLLOWING DATA: (1) average values for DM cost/unit and DL cost/unit and (2) the VARIABLE manufacturing overhead cost/unit and the total FIXED manufacturing overhead cost from the SIMPLE regression analysis. Once you have the data, calculate the BREAKEVEN POINT IN UNITS by inserting a formula into a cell on your Excel spreadsheet. Queens Lamps Inc specializes in manufacturing custom designed lamps. It is a low volume manufacturer. Its cost data for four years is as follows. Sales Price Per Unit: $ 400.00 Variable Selling and General Expenses per unit Monthly Fixed Selling and General Expenses Observation Number 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Month Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Year 20X1 20X1 20X1 20X1 20X1 20X1 20X1 20X1 20X1 20X1 20X1 20X1 20X2 20X2 20X2 20X2 20X2 20X2 20X2 20X2 20X2 20X2 20X2 20X2 Units Produced 121 103 82 123 95 100 125 68 130 80 124 128 121 71 122 35 116 44 71 57 56 73 128 114 Number of Production Batches 8 4 5 7 10 5 11 5 3 6 4 10 5 7 7 10 4 8 11 6 10 5 6 9 $ $ 12.00 2,000 Machine Hours 1,557 1,259 970 1,631 1,235 1,391 1,479 955 1,808 988 1,483 1,597 1,715 951 1,507 473 1,493 578 886 771 692 940 1,498 1,615 Direct Material Direct Labor Cost Cost 3,703 4,646 3,059 4,408 2,411 3,674 3,653 4,723 2,850 4,028 2,970 4,280 3,750 5,750 2,060 2,530 3,822 4,992 2,448 3,520 3,683 4,613 3,802 5,530 3,630 4,453 2,173 3,039 3,587 4,197 1,050 1,330 3,480 4,083 1,294 2,006 2,087 2,698 1,727 2,440 1,697 2,419 2,146 3,066 3,802 5,171 3,420 4,697 w volume manufacturer. Manufacturing Overhead 10,991 9,724 9,830 11,006 10,413 10,403 11,307 9,716 10,310 9,622 10,237 11,120 10,311 10,103 10,777 9,822 10,527 9,331 10,697 9,767 10,241 9,695 10,746 10,790