You are given the following information about y and x. 
The least squares estimate of the intercept or b0 equals
Definitions:
Activity-Based Costing
An accounting method that assigns costs to products and services based on the activities required to produce them.
Direct Labor-Hours
The total hours of labor directly involved in manufacturing products or providing services.
Direct Materials Cost
The cost of raw materials and components that are directly traceable to the finished product.
Activity-Based Costing
An accounting method that assigns costs to products or services based on the activities they require and the resources consumed by these activities.
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