Circuit Board Problem A circuit board manufacturer is trying to determine the appropriate cost driver for estimating the cost of circuit board assembly support. The list of potential cost drivers has been narrowed to three: direct labor hours, number ofcircuit boards completed, and average cycle time. In preparation for a simple linear regression analysis, a data collection activity has been completed. The results of the data collection are shown on the following page and are contained in the Excel spreadsheet circuitboard data.xls on the class D2L web site. Use the data in this spreadsheet to determine a regression line for each of the three possible cost drivers. determine and clearly state the regression equation and G)determine and clearly state the associated R Which driver to you recommend? What percentage of the data does your driver and regression equation explain? Hint: Make sure you understand how to use Excel's regression capabilities correctly before attempting to solve the problem. Practice using the class example