Corp. wants to estimate Design Costs more accurately. A regression analysis was completed on two variables: the number of new products introduced and number of design hours. The regression results are as follows: ing the regression analysis above, fill-in the blanks below. Based on the regression analysis above the better cost driver to estimate Design Costs is This cost driver is better because the statistic Is . Also, the statistic is Using this cost driver, the cost estimation equation is: Using the regression data above, Estimated Design Costs for the upcoming budget period are