The following excel printout provides information to estimate overhead costs

using linear regression:

Regression Statistics

The Model explains:

a$.68\%$ of variation in the overhead cost is explained by changes in the DLH

b$.66\%$ of variation in the overhead cost is explained by changes in the Independent

Variable.

c$.68\%$ of variation in DLH is explained by changes in the overhead cost

d$.66\%$ of variation in the Independent Variable is explained by changes in the

overhead cost