Exhibit 14-1
An express delivery service company recently conducted a study to investigate the relationship between the cost of shipping a package (Y),the package weight in pounds (X1),and the distance shipped in miles (X2).Twenty packages were randomly selected from among the large number received for shipment,and a detailed analysis of the shipping cost was conducted for each package.The sample information is shown in the table below: 
-Refer to Exhibit 14-1.How does the R2 value for this multiple regression model compare to that of the simple regression model estimated above? Interpret the adjusted R2 values for the two models.
Definitions:
Utility Company
A company that provides essential public services, including electricity, gas, water, and sewage services.
Invoice
A document issued by a seller to a buyer, indicating the products, quantities, and agreed prices for products or services the seller has provided to the buyer.
Owner's Equity
The residual interest in the assets of an entity after deducting liabilities, representing the ownership interest.
Drawing Account
An account used by a sole proprietor to track money withdrawn from the business for personal use.
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