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A marketer can use regression analysis techniques to predict the sales of new products.
Capacity-Sustaining Cost
Costs incurred to maintain the production capacity of a company at current levels, including costs for maintenance and repair of equipment.
Batch-Level Cost
Costs that are incurred as a result of producing a batch of products, rather than the production process as a whole.
Unit-Level Cost
A cost that is directly incurred for each unit of production or service provided.
Cost Pools
The accumulation of costs related to an indirect activity.
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