Problem 2.43 The following simple regression results used revenue as a potential cost driver for research and development costs: SUMMARY OUTPUT Regression Statistics Multiple R 0.462332038 R-square 0.213750914 Adjusted R-square 0.185670589 Standard error 10,894.44062 Observations 30 Coefficients Standard Error t-Statistic p-value Intercept 50,364 10,834.0628 4.648761758 7.2426E-05 Revenue 0.008179276 0.002964572 2.759007802 0.01010244 (b) Using the regression results, write the cost function for research and development costs. (Round variable cost percentage to 2 decimal places, e.g. 8.92% and other answer to o decimal places, e.g. 125.) Cost Formula: Total Cost = % x sales