The Hard Rock Mining Company is trying to develop cost formula for utility cost.Two independent variables are being considered: Tons Mined and Direct Labor hours. As the managerial accountant, you are to decide which independent variable is best to use. Each question is worth 2 points.
The following quarterly information is available for Tons Mined:
Quarter	Tons Mined	Utility Cost
Year 1--First	15,000	$      50,000
Year 1--Second	11,000	$      45,000
Year 1--Third	21,000	$      60,000
Year 1--Fourth	12,000	$      75,000
Year 2--First	18,000	$    100,000
Year 2--Second	25,000	$    105,000
Year 2--Third	30,000	$      85,000
Year 2--Fourth	28,000	$    120,000
1. Complete a scattergraph. Include r-square factor and equation. Make sure the trend line touches the y axis. Show your scattergraph below. Make sure the graph it fits nicely on the page.

Please provide a scattergraph.