Custom Manufacturing Corporation is trying to predict its manufacturing overhead costs for the upcoming year; they are debating the use of the high-low method versus the use of regresion analysis. They have gathered information about their manufacturing overhead costs in each of the past six months. A table containing their cost data and the associated machine hours in each month (the cost driver) follows: (Note: if copying the data from the table below from Blackboard does not work, entering the data manually in the Excel file will work) After running an excel regression, the results indicate that the X variable 1 is (i.e., use the format 0.7616 for example)