Critical Analysis Challenge (40%) Models of past cost behaviour are called cost functions. Factors that influence costs are called cost drivers (Horngren, Datar, and Rajan, Cost Accounting, 2018). Assume the cost data shown below are from a rug manufacturer. Indirect manufacturing labour costs consist of machine maintenance costs and setup labour costs. Machine-hours and direct manufacturing labour-hours are cost drivers. Week Indirect Manufacturin g Labour Costs Machine- Hours Direct Manufacturin g Labor-Hours 1 $1,190 68 30 2 1,211 88 35 3 1,004 62 36 4 917 72 20 5 770 60 47 6 1,456 96 45 7 1,180 78 44 8 710 46 38 9 1,316 82 70 10 1,032 94 30 11 752 68 29 12 963 48 38 Your task is to estimate and compare two alternative cost functions for indirect manufacturing labour costs. In the first, machine-hours is the independent variable; in the second, direct manufacturing labour-hours is the independent variable. Prepare a report that compares the two cost functions and recommends which should be used to explain and predict indirect manufacturing labour costs. Be sure to justify your choice