4. Using a regression program such as Microsoft Excel, calculate two cost formulas: (1) overhead using direct labor cost as the driver and (2) materials handling cost using number of moves as the driver. Based on the outcomes, answer the following: Round the intercept to the nearest dollar and round the slope to the nearest cent. a. Formula for overhead cost (based on direct labor costs): Y = fill in the blank 1 of 2$ 30,000 + fill in the blank 2 of 2$ 2.63 X Intercept (rounded to nearest dollar): fill in the blank 1 of 1$ 94,000 Slope (Coefficient 1, rounded to the nearest cent): fill in the blank 1 of 1$ 2.61 R Square (rounded to two decimal places): fill in the blank 1 of 1$ 0.37 b. Formula for material handling cost (based on number of moves): Y = fill in the blank 1 of 2$ 20,000 + fill in the blank 2 of 2$ 40.65 X Intercept (rounded to nearest dollar): fill in the blank 1 of 1$ 20,000 Slope (Coefficient 1, rounded to the nearest cent): fill in the blank 1 of 1$ 40.65 R Square (rounded to two decimal places): fill in the