The data below show the consumption of alcohol (X, liters per year per person, 14 years or older) and the death rate from cirrhosis, a liver disease (Y, death per 100,000 population) in 15 countries (each country is an observation unit). Country
Alc. Consumption
(x)
Death Rate from Cirrhosis (y)

France
Italy
Germany
Australia
Belgium
USA
Canada
England
Sweden
Japan
Netherland
Ireland
Norway
Finland
Ireal
24.7
15.2
12.3
10.9
10.8
9.9
8.3
7.2
6.6
5.8
5.7
5.6
4.2
3.9
3.1
46.1
23.6
23.7
7
12.3
14.2
7.4
3.0
7.2
10.6
3.7
3.4
4.3
3.6
5.4

Total
134.2
175.5

Questions:
i.
Draw a Scatter Diagram to show the association, if any, between these two variables;
ii. Can you draw any conclusion/observation without doing any calculation?
iii. Calculate Pearson’s Coefficient of Correlation then state your interpretation.
iv. Determine the simple linear regression line (Line of Best Fit) by calculating the estimate Intercept and Slope
v. If the model holds, what would be the death rate from Cirrhosis for a country with alcohol consumption rate of 11.0 liters per year per person?

The law firm of furlan and benson accumulates costs associated with individual cases, using a job order cost system. the following transactions occurred during july: jul. 3 charged 175 hours of professional (lawyer) time to the obsidian co. breech of contract suit to prepare for the trial, at a rate of $150 per hour. 10 reimbursed travel costs to employees for depositions related to the obsidian case, $12,500. 14 charged 260 hours of professional time for the obsidian trial at a rate of $185 per hour. 18 received invoice from consultants wadsley and harden for $30,000 for expert testimony related to the obsidian trial. 27 applied office overhead at a rate of $62 per professional hour charged to the obsidian case. 31 paid administrative and support salaries of $28,500 for the month. 31 used office supplies for the month, $4,000. 31 paid professional salaries of $74,350 for the month. 31 billed obsidian $172,500 for successful defense of the case. required: a. provide the journal entries for each of these transactions. refer to the chart of accounts for exact wording of account titles. b. how much office overhead is over- or underapplied? c. determine the gross profit on the obsidian case, assuming that over- or underapplied office overhead is closed monthly to cost of services.