Exhibit 1: Regression analysis of production costs SUMMARY OUTPUT Regression Statistics Cost Object: Maintenance Department Multiple R 0.976478 Cost Driver: Machine hours R Square 0.95351 Adjusted R Square 0.951907 Standard Error 1825.364 Observations 31 ANOVA SS MS F Significance F Regression 1.98E+09 1.98E+09 594.786 7.14E-21 Residual 29 96626673 3331954 Total 30 2.08E+09 Standard Coefficients Error t Stat P-value Lower 95% Upper 95% Intercept 21550.86 5943.93 3.625694 0.001094 9394.165 33707.56 Machine Hours 2243.49 91.991 24.38824 7.14E-21 2055.348 2431.632 The 'coefficient' for Machine Hours in Exhibit 1 (above) is measured in: Select one: O a. hours per unit O b. units produced O c. dollars per machine hour O d. units produced