Finally, as part of its efforts to remain competitive, PLE tries to keep up with the latest in production technology. This is especially important in the highly competitive lawn-mower line, where competitors can gain a real advantage if they develop more cost-effective means of production. The lawn-mower division therefore spends a great deal of effort in testing new technology. When new production technology is introduced, firms often experience learning, resulting in a gradual decrease in the time required to produce successive units. Generally, the rate of improvement declines until the production time levels off. One example is the production of a new design for lawn-mower engines. To determine the time required to produce these engines, PLE produced 50 units on its production line; test results are given on the worksheet data file Engines.csv in the database. Because PLE is continually developing new technology, understanding the rate of learning can be useful in estimating future production costs without having to run extensive prototype trials, and Elizabeth would like a better handle on this. Use techniques of regression analysis to assist her in evaluating the data in these worksheets data files and reaching useful conclusions. Summarize your work in a formal report with all appropriate results and analyses