Use Linear Regressio or One-way ANOVA to analyze the data set and write a Memorandum.

Recently, our actual shipping cost have exceeded our expected cost. What items that we can control could be causing these cost overruns?
Analyze the attached data set to identify any anomalies that could be addressed. Prepare a business memo using the attached template. Make sure you clearly identify a problem/opportunity and clearly communicate your recommended solution to any issue you identify.
In this exercise, students provide a business decision recommendation using SAS and Excel. The student will create a summary report of their analysis and create an informative graphic. Finally, the students will prepare and submit a business memorandum that provides a recommendation based on their analysis of the data set that includes an analysis of different courses of action using weighted factors.
Here is the Rubric:
CriteriaRatingsPtsThis criterion is linked to a Learning OutcomeUse of software tools
10.0 ptsGood
8.0 ptsFair
0.0 ptsInadequate
10.0 pts
This criterion is linked to a Learning OutcomeData Display
15.0 ptsGood
12.0 ptsFair
0.0 ptsInadequate
15.0 pts
This criterion is linked to a Learning OutcomeAnalysis Procedure
25.0 ptsGood
20.0 ptsFair
0.0 ptsInadequate
25.0 pts
This criterion is linked to a Learning OutcomeData Analysis Conclusion
20.0 ptsGood
16.0 ptsFair
0.0 ptsInadequate
20.0 pts
This criterion is linked to a Learning OutcomeRecommended Actions
20.0 ptsGood
16.0 ptsFair
0.0 ptsInadequate
20.0 pts
This criterion is linked to a Learning OutcomeDecision Approach
10.0 ptsGood
8.0 ptsFair
0.0 ptsInadequate
10.0 pts
Total Points: 100.0
Finish the Meomorandum in the attached Word file. Better use SAS tool to analyze the data(attached), and the attached picture may provide you some hints. Please analyse the data well and follow the steps in the Word memo template.