Model 1.a Dependent Variable is SGA Expenses			Model 1.b Dependent Variable is COGS
Variable	Coefficient	t-Statistic	Variable	Coefficient	t-Statistic
β₀	0.0446	2.316**	β₀	−0.006059	−0.474
β₁	0.433	4.946***	β₁	1.106003	19.07***
β₂	0.1126	0.375	β₂	−0.399513	−2.0083**
R²	0.257		R²	0.810658
Adj R²	0.243		Adj R²	0.807052
F	18.188		F	224.7765
DW	2.187		DW	2.167003
Model 2.a Dependent Variable is SGA Expenses			Model 2.b Dependent Variable is COGS
Variable	Coefficient	t-Statistic	Variable	Coefficient	t-Statistic
β₀	0.048	2.584**	β₀	−0.0012	−0.1005
β₁	0.423	5.009***	β₁	1.092	20.03***
β₂	−1.639	−1.387	β₂	−1.865	−2.444**
β₃	0.825	1.476	β₃	0.269	0.746
β₄	0.396	2.582**	β₄	0.263	2.653***
β₅	−0.713	−2.035**	β₅	−0.728	−3.2183***
R²	0.331		R²	0.837
Adj R²	0.298		Adj R²	0.83
F	10.125		F	105.51
DW	2.4029		DW	2.072