I need help with questions a and b please.

MBA 621 Pine Burr Manufacturing - Evaluating Allocation Base Part &: Scattergraph on # Units Produced Part &: Scattergraph on # Workdays MBA 621 Pine Burr Manufacturing - Evaluating Alternative Allocation Bases Overhead Costs Overhead Costs Pine Burr Manufacturing makes a key component part for street 15,009 cleaning machines. The business is seasonal with highest sales volume $4.800 occurring during late summer. 53.500 The company has been analyzing its overhead accounts to isolate $3.600 fixed and variable components for planning purposes. The table below $2.500 shows cost and activity data for the last nine months: $1.500 $1.000 # of Total Overhead $500 # of units produced workdays Cost 126 140 25 January 120 22 4,006 Comme Comments: February 114 20 3,815 march 106 24 4,290 April 80 21 3,638 May 74 25 4,633 June 113 23 4,219 July 81 17 2,929 Part b: Least Squares Regression results on # of units produced. Part b: Least Squares Regression results on # of workdays. August 76 15 2,877 starcept 2,803.97 Intercept 60.86 132 22 3,992 10.23 September Slope 179.11 0.14 Totals 896 189 34,399 0.96 Which of the activities is the better predictor of overhead costs? Explain your answer. REQUIRED: a. Examine the scattergraphs provided. Comment on what the scattergraphs reveal about: 1) The relationship between # units produced and overhead cost. 2) The relationship between # of workdays and overhead cost. b. Examine the Least Squares Regression results provided. Which of the activities is the better predictor of overhead costs Explain your