Please show the regression analysis, especially about R square data about all cost drivers, and compare all cost drivers to select one best.

The request is From this data, you can assess whether the current cost driver is the best, if not which single cost driver would you use? Also, you have the possibility of multiple cost pools and drivers. If you use multiple cost pools, how many would you use and what cost drivers would use for each pool. Finally, review both of these option and make a recommendation for one (and the rate), but include discussion of both options and how and why you made your decision.