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in the following format, as used in EXHIBIT 10-18, text p.372. State your conclusion in the space below Kovzan estimates two cost functions using regression analysis: Regression Model A: Indirect manufacturing costs = f (Machine-hours) Regression Model B: Indirect manufacturing costs =f (Direct manufacturing labor-hours) r2=.03;Standarderrorofresiduals=1,300.77;Durbin-Watsonstatistic=2.45 in the following format, as used in EXHIBIT 10-18, text p.372. State your conclusion in the space below Kovzan estimates two cost functions using regression analysis: Regression Model A: Indirect manufacturing costs = f (Machine-hours) Regression Model B: Indirect manufacturing costs =f (Direct manufacturing labor-hours) r2=.03;Standarderrorofresiduals=1,300.77;Durbin-Watsonstatistic=2.45