S Davis Stores sells clothing in 15 stores located around the southwestern United States. The managers at Davis are considering expanding by opening new stores and are interested in estimating costs in potential new locations. They belleve that costs are driven in large part by store volume measured by revenue. During a discussion, one of the managers suggests that number of employees might be better at explaining cost than store revenues. As a result of that suggestion, managers collected the following information from last year's operations (revenues and costs in thousands of dollars): Store Costs Employees Revenues 101 $2,388 31 $4,539 102 4,781 47 6,449 103 2,719 38. 5,163 104 2,602 30 4,149 105 3,440 35 4,795 106 2,474 44 3,899 107 2,802 28 6,824 108 3,951 40 3,570 109 1,955 26 2,500 110 3,917 34 6,250 111 4,181 35 6,206 112 5,939 55 2,750 113 3,257 44 4,843 114 4,752 54 3,850 115 2,334 34 2,790