Required information The Hard Rock Mining Company is developing cost formulas for management planning and decision-making purposes. The company's cost analyst has concluded that utilities cost is a mixed cost, and he is attempting to find a base that correlates with the cost. The controller has suggested that tons mined might be a good base to use in developing a cost formula. The production superintendent disagrees; she thinks that direct labor-hours would be a better base. The cost analyst has decided to try both bases and has assembled the following information: Utilities Co t Direct Tons Mined Labor-Hours Year l Pirat Second Third Tourth 29,000 19,000 34,000 26,000 6,400 64,000 $59,000 74,000 89,000 4,400 5,400 7,400 Year 2# iret Second Third 32,000 39,000 44,000 42,000 13,800 12,800 132,000 135,000 11,800 99,000 4,800140,000 Required: 1-a. Using tons mined as the independent variable, prepare a scattergraph that plots tons mined on the horlzontal axis and utilities cost on the vertical axis