Examlex
__________ is a summary of the profitability of the firm over a period of time, such as a year.
Mixed Cost
A cost consisting both of variable and fixed components, which changes in total in response to changes in activity level but not necessarily in direct proportion.
Least-squares Regression
A method in statistics for finding the optimal line of fit by minimizing the sum of the squared deviations between real and estimated values.
Maintenance Cost
The expenses incurred to keep machinery, equipment, or buildings in operating condition and repair.
Machine-hours
An indicator of the duration for which equipment is utilized in the manufacturing process, commonly employed for distributing manufacturing overhead costs.
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