Required information [The following information applies to the questions displayed below.] Mendota Foods sells a variety of food products around the world. The company engages directly with individuals with an interest in cooking by offering ideas and recipes in various staff blogs and podcasts. The management team at Mendota believes this drives brand loyalty and allows Mendota to charge a premium for its products. One initiative that Mendota has been running for the last three years is a call center with staff who can provide help and answer questions about cooking in general and Mendota products in particular. The chief financial officer is interested in learning more about the costs of this initiative and how they vary with the demands placed on the center. To help answer the question, the financial staff have collected call center volume (number of calls) and call center cost for the last 12 months. During a discussion of those results, one of the cost analysts suggests that length of the calls (total hours) is probably a better driver of call center costs. The managers asked the analyst to collect the information and report on how it should be used. The combined data follow: Call Center Number of Month Calls Hours Costs 1 $61,150 16,060 $288,110 2 67,190 17,180 268,135 3 60,290 16,040 238,540 4 62,040 14,540 244,555 45,290 12,660 182,740 6 74,190 20,040, 280,730 7 52,140 13,220 252,750 8 65,640 17,580 282,835 9 77,540 21,190 314,9651 10 45,290 10,440 153,715 11 66,740 18,500 292,450 12 69,940 18,860 271,925