Star, Inc. used Excel to run a least-squares regression analysis, which resulted In the following output: Regression Statistics Multiple R 0. 9814 R Square 0.9576 Observations 30 Coefficients Standard Error T Stat P-Value Intercept 174, 182 60, 782 2. 87 0. 020 Production (X) 11.93 0.9256 12.89 0. 000 What is Star's formula for estimating costs