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.5. Answer the following:a. Inspection is a ____________ cost, with each _____ being defined by _____ inspection hours per year. Each ______ costs $______. Current activity capacity for inspection is ______ hours.Current demand for the inspection activity is ______ hours.d. Assume that quality improves so that the current demand for the output of the inspection, rework, and warranty activities drops by 50 percent (with the Phone Division capturing all savings possible by reducing the resources currently used by the activities). Calculate the increase in Marchs pretax operating income produced by the savings.March income would increase by the amount is $ ______7. Suppose that Jacob learned about duration-based costing after completing the pilot study. According to the plant manager of the phone plant used for the pilot study, the cycle time for the Regular model is 0.50 hours and that of the Deluxe model is one hour. Calculate the unit cost for each model using duration-based costing.The unit costs of the Regular Models is $ ______The unit costs of the Deluxe Models is $ ______