Management of a soft-drink bottling company has the business objective of developing a method for allocating delivery costs to customers. Although one cost clearly relates to travel time within a particular route, another variable cost reflects the time required to unload the cases of soft drink at the delivery point. To begin, management decided to develop a regression model to predict delivery time based on the number of cases delivered. A sample of 20 deliveries within a territory was selected. The delivery times and the number of cases delivered were organized in the following table:

Customer Number of Cases Delivery Time (minutes) 52 32.1 64 34.8 73 36.2 85 37.8 95 37.8 103 39.7 CO O UI A 116 38.5 121 41.9 9 143 44.2 10 157 47.1 11 161 43.012 184 49.4 13 202 57.2 14 218 56.8 15 243 60.6 16 254 61.2 17 267 58.2 18 275 63.1 19 287 65.6 20 298 67.3