• Carter Dry Cleaning has developed two regression analyses for cost estimation. The accounting manager has presented statistical measures for both of these regressions. Regression A has an R - squared value of .53 and a t - value of 1.08 and Regression B has an R - squared of .89 and a t - value of 2.17. What do these statistical measures indicate about the regressions? Which regression should Carter Dry Cleaning use for cost estimation?