TABLE 17-8
The superintendent of a school district wanted to predict the percentage of students passing a sixth-grade proficiency test.She obtained the data on percentage of students passing the proficiency test (% Passing) ,daily mean of the percentage of students attending class (% Attendance) ,mean teacher salary in dollars (Salaries) ,and instructional spending per pupil in dollars (Spending) of 47 schools in the state.
Following is the multiple regression output with Y = % Passing as the dependent variable,X1 = % Attendance,X2 = Salaries and X3 = Spending: 
-Referring to Table 17-8,which of the following is a correct statement?
Definitions:
Direct Labor Hours
The total time workers spend producing a product or service, directly associated with its manufacture.
Plantwide Overhead Rate
A single overhead absorption rate used throughout a manufacturing plant for allocating overhead costs to products.
Machine Hours
A measure of the amount of time a machine is operated in the production of goods.
Allocation Base
A criterion or standard used to distribute overhead costs among various products, services, or departments within a business.
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