Using Multiple Regression Results to Construct and Apply a Cost Forma The controller for McGarvey Manufacturing Company fee that the number of purchase orders alone did not explain the monthly purchasing cost. He knew that nonstandard orders car example requiring an overseas supplier) took mark time and effort. He collected data on the number of nonstandard orders for the past 12 months and added that information to the data on purchasing cast and total number of purchase onders Month Purchasing Cest Number of Purchase Orders Number of Nonstandard Orders January $19,250 01 February 19,050 330 40 March 18:200 320 35 April 1,050 410 14 May 19.245 400 73 Jone 19.500 450 55 July 10,670 450 30 August 20,940 550 00 September 19430 440 31 October 20,000 000 75 Hvember 18.800 470 12