Please see the atteched pictures to answer the questions using excel for the scatter flat

The case presents ve potential allocation bases for assigning the company's $300,000 in Plantadministration costs. Using the ve years of data presented in case Exhibit 4, you should conceptually hypothesize which potential base would be the best choice. You need to look for the best correlation, or regression t, with plant-administration costs (use excel insert scatter function to nd the trend graph). Exhibit 4 ZAUNER ORNAMENTS Historical Five-Year Plant-Administration Costs and Other Data Total Plant Ending Inventory Number of Total Direct % of Plant Administration Costs Cost Plant Personnel Customers Labor Costs Capacity Used 2003 $300,000 $90,000 122 1200 $520,000 70% 2002 295,000 83,000 122 1250 515,000 75% 2001 285,000 58,000 119 1100 555,000 85% 2000 280,000 50,000 112 800 540,000 90% 1999 290,000 76,000 116 600 500,000 95%