This question is based on an audit of G&J Airlines, a regional airline described in this chapter in the section "Regression Analysis." Perform the following as part of the 2022 audit of G&J Airlines. The dependent variable is salaries and wages expenses. You should determine which independent variable(s), if any, are appropriate from the data set provided.

Period Revenues Salaries and Wages Expense Passenger Services Total Aircr Leased Air Flights Passengers Available Seat Miles|Passenger Miles Flown| Employees Fuel Price ( Fuel Consumed 10-2014 472407000 139420000 17635000 107 84 20502 2324000 4346680000 20-2014 3113071000 7505 0.692 474038847.6 78216000 149171000 17060000 108 85 20305 2507000 4436 515000 3421369000 8037 0.668 30-2014 468272916.8 80083000 155187000 17625000 111 86 20325 2522000 4638174000 3594398000 40-2014 8305 0.719 476830973.6 82573000 152698000 14666000 108 83 20410 2377000 4441701000 10-2015 3182573000 8172 508507000 0.734 77178000 157262000 17767000 114 84 20454 2335000 4452075000 3135685000 8323 20-2015 530291000 0.712 76556000 16 5976000 17918000 116 86 20543 2543000 4732988000 3537967000 3Q-2015 9041 0.681 461204000 81120000 161619000 15146000 104 78 20449 2718000 4563071000 3362241000 8580 0.688 40-2015 360789000 77386000 141909000 14731000 108 82 16828 1973000 3779876000 2648755000 7385 0.69 10-2016 413486000 76556000 151868000 15976000 112 83 16988 2502000 4227178000 3084440000 20-2016 8117 0.553 63900000 454772000 154772000 16840000 118 84 17182 2328000 46236 51000 3420954000 8236 0.612 30-2016 68880000 451868000 154150000 16183000 118 83 16958 2698000 4694191000 3518672000 8230 40-2016 0.64 373030000 70539000 153113000 14108000 115 85 16350 2671000 4368050000 3179253000 8228 10-2017 4236 52000 0.625 65560000 161411000 14523000 117 87 15597 2390000 4324274000 2977593000 8641 20-2017 459752000 0.842 63278000 158092000 15146000 118 89 15688 2706000 4406846000 3346266000 8551 30-2017 0.731 63900000 490664000 161411000 16805000 118 89 15829 2848000 4734232000 3742946000 8858 40-2017 0.713 466183000 6846 5000 153113000 14316000 120 90 15695 2658000 4545021000 10-2018 3404979000 8174 478631000 0.724 65145000 142739000 18046000 122 91 15531 2957000 4703320000 20-2018 3372407000 7576 0.851 66390000 529669000 147511000 15768000 122 91 15729 3020000 5010373000 3886929000 8030 30-2018 1.41 659544000 71992000 145851000 17428000 123 92 15396 3083000 5119087000 413319 5000 40-2018 7778 0.969 505602000 71577000 148756000 15976000 123 93 15445 2957000 4893776000 3784025000 7860 10-2019 519710000 0.963 66598000 148341000 15976000 124 94 14833 2930000 4893154000 3757676000 8002 1.16 2Q-2019 67220000 592739000 134648000 17428000 125 95 15488 3224000 5286722000 4209959000 7382 30-2019 622615000 1.323 71369000 134025000 18880000 127 97 15483 3300000 5567012000 4514938000 40-2019 7119 1.48 590249000 75519000 132573000 16 598000 129 99 15744 3205000 5336100000 4156224000 7026 10-2020 1.402 71369000 611411000 137137000 17013000 131 100 15552 3235000 5418465000 4219087000 7300 20-2020 1.498 727594000 71992000 164108000 18273000 132 100 16 126 36 51000 586286 3000 4847925000 8776 1.653 30-2020 729876000 77801000 154150000 20125000 134 100 16072 359 5000 60709 54000 4987967000 40-2020 8345 1.731 80290000 654772000 141079000 18050000 134 100 16396 3444000 56 59751000 4517012000 7689 1.618 10-2021 539835000 75104000 150623000 18673000 131 93 16307 3356000 5653527000 4450207000 7848 20-2021 769710000 1.491 74896000 170332000 20540000 130 87 17133 3759000 6139419000 5108506000 30-2021 9134 1.629 792532000 819 50000 173444000 19785000 131 86 16829 4004000 6295851000 5274274000 9365 40-2021 1.725 730913000 84232000 154357000 19710000 130 86 16774 3472000 5923237000 10-2022 4703320000 8336 700664000 1.944 78838000 151245000 19718000 133 86 15917 3411000 5887137000 4622407000 8214 20-2022 2.168 809005000 77801000 146059000 22002000 131 81 15788 3549000 6287137000 5152697000 7848 30-2022 804814000 2.962 80705000 158714000 22244000 135 85 16307 3727000 6303527000 5134025000 8729 40-2022 2.658 819 50000 720125000 157677000 18980000 131 82 15768 3110000 5487137000 4320539000 8447 2.264 70332000