I need help figuring out the payroll expense for 2024. I am struggling on how to use quarter, hrs, and payroll data and not sure if I am formulating correctly.

I need to use the information in the Appendix below and regression analysis to predict payroll costs foreachquarter of2024 for the X-ray department and evaluate the precision andreliability of the regression.

Appendix

The X-ray departmentprovidesservices to both patients and tolocal doctors (who do not have their own X-ray equipment).At the end of 2023, the administration was interested in predicting the average hourly payroll cost of the staff in the department to help determine the fees it should charge the local doctors. In order to evaluate this, the payroll costs for each of the prior 20 quarters and the approximate number of hours worked was determined.

QU/YR	Hours	PayrollExpense
1/2019	145	$5,122
2	90	3,011
3	25	1,203
4	175	5,188
1/2020	112	3,877
2	267	8,712
3	212	7,355
4	132	4,123
1/2021	289	9,938
2	235	7,327
3	156	5,592
4	277	9,387
1/2022	302	10,993
2	72	2,761
3	88	2,766
4	212	8,246
1/2023	155	5,499
2	222	7,729
3	116	3,892
4	250	8,473
Projected hours:
1/2024	188	?
2	233	?
3	145	?
4	298	?