After the data is gathered, it is evaluated using regression and correlation analysis. The objective is to develop a graph representing the independent variables (x-axis), and the dependent variable time (y-axis). The time studies conducted in the plant for a specific operation are plotted along the x-axis, resulting in a scatter diagram. A line of best fit through the scatter points represents time as a function of the variables along the x-axis. The main benefit of plotting data in this fashion is that the developer can get a better picture of the data to aid in his evaluation. In the early days of time study, analysis of this nature was tediously done by hand. Today statistical software packages simplify this process and allow for a greater degree of variable manipulation to achieve the desired R-square value.