$"$

Week" "Units

Inspected" "Inspection

Labor$-$Hours" "Inspection

Costs"

$13,600420$ $$7,200$

$216001803,400$

$34,2005008,800$

$43,60052011,400$

$55,00046010,400$

$62,2002204,600$

$72,6002605,600$ Use regression analysis to examine inspection costs versus number of units inspected and inspection costs versus inspection labor$-$hours. Does the number of units inspected appear to be a more plausible cost dirver of inspection costs than inspection labor$-$hours? Which cost driver of inspection costs would you choose? Explain.