Month Materials Cost Labor-Hours Overhead Costs(4 pts) 1 $ 2,148.00 496.00 $ 38,910.002 $ 2,874.00 496.00 $ 35,797.003 $ 6,874.00 960.00 $ 59,921.004 $ 3,014.00 568.00 $ 43,319.005 $ 3,155.00 400.00 $ 35,612.006 $ 2,359.00 760.00 $ 41,737.007 $ 6,125.00 1,136.00 $ 55,581.008 $ 3,257.00 688.00 $ 41,645.009 $ 3,459.00 896.00 $ 44,844.0010 $ 4,500.00 1,088.00 $ 56,508.0011 $ 2,500.00 680.00 $ 43,428.0012 $ 5,247.00 824.00 $ 55,852.0013 $ 4,700.00 768.00 $ 44,881.0014 $ 6,304.00 808.00 $ 58,050.0015 $ 1,958.00 424.00 $ 30,297.00a. What will be the total cost equation with materials costs (independent variable)(3 pts) being used to predict overhead costs (dependent variable) using the statistical method?b. What will be the reliability (r-squared) of this relationship