Pearson Manufacturing uses a multiple regression model to estimate production cost for units of its primary product. Dummy variables x₈ and x₉ have been included to indicate which shift— Day Shift, Swing Shift, or Night Shift— produced the unit. The dummy variables are assigned values as follows:

Suppose 2.72 is the estimated regression coefficient for dummy variable x₈ and 3.10 is the estimated regression coefficient for dummy variable x₉. Interpret these coefficients.

Day Swing Night