Adriana Corporation manufactures football equipment. In planning for next year, the managers want to understand the relation between activity and overhead costs. Discussions with the plant supervisor suggest that overhead seems to vary with labor-hours, machine-hours, or both. The following data were collected from last year's operations:

Month	Labor-Hours			Machine-Hours			Overhead Costs
1		3,800			6,900		$	514,500
2		3,700			7,300			519,500
3		3,600			7,900			550,000
4		3,900			7,400			542,000
5		4,100			8,100			582,000
6		4,000			8,000			573,000
7		3,900			7,100			536,000
8		3,800			6,700			511,000
9		3,700			7,400			533,000
10		4,200			8,000			566,000
11		3,500			6,600			504,000
12		3,700			8,300			565,000

Required:

Prepare a scattergraph based on the overhead and machine-hour data.

1. Click on a point to the right of the graph. 2. Click within the graph to place the point. 3. To enter exact coordinates, click on the point and then click on the processing wheel symbol and then enter the exact coordinates in the dialog box that pops up. 4. Click OK.