n 2008, the total payroll for the New York Yankees was $209.1 million, while the total payroll for the Tampa By Rays was about $43.8 million about 1/5th of that of the Yankees. The table below lists the payrolls in millions for all 14 MLB teams in the American league and the total victories for 2008

Team Payroll millions victories

NY Yankees 209.1 89

Detroit Tigers 138.7 74

Boston Red Sox 133.4 95

Chicago White sox 121.2 89

Cleveland Indians 79 81

Baltimore Orioles 67.2 68

Oakland Athletics 48 75

Los Angeles Angels 119.2 100

Seattle Mariners 118 61

Toronto Blue Jays 98.6 86

Minnesota Twins 62.2 88

Kansas City 58.2 75

Tampa Bay 43.8 97

Texas Rangers 68.2 79

Develop a regression model to predict total number of victories based on payroll of the team. Based on results discuss how accurate the model is. Use the model to predict the number of victories for a team with a payroll of $79million

EXCEL WORK MUST BE INCLUDED OR RESPONSE WILL NOT BE ACCEPTED