output on a separate sheet. Estimates from these regression results will be used for the $2024$ budget.

$6.$ For the Manufacturing Operations overhead activity, evaluate the selected cost driver $($i$.$e$.,$ MHrs$.)$ and compare it to the cost driver of Direct Labor Hours that was previously used by the division. Refer to Exhibit $10-19.$ That is$,$ run a regression for DLHrs as the cost driver for the Manufacturing Operations activity and compare the results according to the criteria in Ex $10-19.$ You can ignore the 'specification analysis of estimation assumptions' criterion.

$7.$ Calculate the break$-$even point in units $($calculate the number of units of each productquired$),$ and the number of units of both products that must be sold to ea