The cost accountant of a company is trying to determine the best cost driver for materials 7. handling cost. She is considering the weight of the materials, the number of moves, and the time per move. If none are satisfactory, she can continue her search. Here is the summary data for the regressions run on each variable: Time per Move 83 .6889 93.05 10 54.06 045 Weight Summary Statistics: Number of Moves Correlation coefficient 78 99 Coefficient of determination 6084 9801 Standard error 57.03 87.03 Observations 10 10 Anova F value 42.51 67 20 Significance of F 0.055 .000 Which variable should be selected as the cost driver? I a Number of moves b. Time per move c. Weight of materials d. Continue looking for a driver