The total expenses of a hospital are related to many factors. Two of these factors are the number of beds in the hospital and the number of admissions. Data was collected in 14 hospitals, as shown in the following table.

Hospital	Number of Beds	Admissions(100s)	Total expenses (Millions)
1	215	77	57
2	336	160	127
3	520	230	157
4	135	43	24
5	35	9	14
6	210	155	93
7	140	53	45
8	90	6	6
9	410	159	99
10	50	18	12
11	65	16	11
12	42	29	15
13	110	28	21
14	305	98	63

Find the best regression model to predict the total expenses of a hospital. Discuss the accuracy of this model. Should both variables be included in the model? Why or why not?