The following excerpts from four regression analysis reports describe the relationship between a major operating cost and four cost drivers for Tory Corp.

Regression Statistics

Regression Statistics

R-Sq.	0.228			R-Sq.	0.337
Std. Error	36.627			Std. Error	25.519
Observations	12			Observations	12
	Coefficients				Coefficients
Intercept	1537.416			Intercept	1926.908
Labor Hrs	80.576			Machine Hrs	69.123

Regression Statistics

Regression Statistics

R-Sq.	0.665			R-Sq.	0.774
Std. Error	42.407			Std. Error	30.353
Observations	12			Observations	12
	Coefficients				Coefficients
Intercept	1323.323			Intercept	1700.657
Kilowatt Hrs	46.822			Customer Visits	23.409

. Which cost driver is the best predictor of the operating cost?

		Labor hours
		Machine hours
		Kilowatt hours
		Customer visits