A national job placement company is interested in developing a model that might be used to explain the variation in starting salaries for college graduates based on the college GPA. The following data were collected through a random sample of the clients with which this company has been associated. 
Based on this sample information, determine the least squares regression model, determine what percent of the variation in starting salaries is explained by GPA, and test to determine whether the regression model is statistically significant at the 0.05 level of significance. Also, develop a scatter plot of the data and locate the regression line on the scatter plot.
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