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Considering matter and energy together, the smallest component of the universe seems to be
Least-Squares Regression Method
Least-Squares Regression Method is a statistical technique used to determine the line of best fit by minimizing the sum of the squares of the differences between the observed and predicted values.
Cost Behavior
The study of how specific costs respond to changes in the level of business activity, categorized into fixed, variable, and mixed costs.
High-Low Method
A technique used in cost accounting to estimate fixed and variable costs based on the highest and lowest levels of activity.
Fixed Cost
Costs that remain unchanged regardless of the level of production or business activity within a certain range.
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