Part I: Using Regression Analysis, identify whether Machine Hours or Labor Hours is the better cost driver for MOH costs $($see the excel data file$).$ I want you to give me $2$ reasons $($different ones$)$ why Machine hours or Labor hours is the better choice. I want complete sentences, and please specify the two different reasons $($ie Reason $A$ is $....$; Reason $B$ is $....)$

Part II: Given the cost function you identified in Part I, what would be expected MOH for the first quarter of the next year if Machine Hours were $13,000$ for a month and Labor hours were $5,900$ hours for a month?

$\backslash$table$[[$Month$,$Machine Hrs$,$Labor Hours,MOH Costs$],[$January$,10000,5000,50000],[$February$,12000,5500,56000],[$March$,12100,5400,53000],[$April$,14000,5600,62000],[$May$,17000,6000,66000],[$June$,20000,7000,75000],[$July$,19500,6500,73000],[$August$,20000,6400,71000],[$September$,19900,6450,77000],[$October$,18000,5700,66500],[$November$,16000,5500,59000],[$December$,16500,5600,63000]]$