\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|c|}{ Regression Results } \\ \hline Constant & \multicolumn{2}{|c|}{$35,000.00} \\ \hline Direct Labor Hours & $ & 6.75 \\ \hline Machine Hours & $ & 23.20 \\ \hline Machine Setups & $ & 137.62 \\ \hline Products & $ & 2,319.17 \\ \hline \multicolumn{3}{|c|}{ Estimated Values } \\ \hline Direct Labor Hours & & 1,400 \\ \hline Machine Hours & & 9,000 \\ \hline Machine Setups & & 100 \\ \hline Products & & 3 \\ \hline Manufacturing Ove & ad & \\ \hline \end{tabular}