Presented Below Is the Production Data for the First Six

question 171

Multiple Choice

Presented below is the production data for the first six months of the year for the mixed costs incurred by Scott Company. $$\begin{array} { l l l } \text { Month } & \text { Cost } & \text { Units } \\\text { January } & \$ 4,890 & 4,100 \\\text { February } & 4,024 & 3,200 \\\text { March } & 6,480 & 5,300 \\\text { April } & 8,840 & 7,500 \\\text { May } & 5,800 & 4,800 \\\text { June } & 7,336 & 6,600\end{array}$$ Scott Company uses the high- low method to analyze mixed costs. The cost function is stated as:

• A) Y = $3,562.30 + $0.144X
• B) Y = $440 + $1.12X
• C) Y = $7,850 + $0.132X
• D) Y = $107.20 + $1.416X

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Definitions:

Security Programming

The process of designing and implementing software and systems with measures to protect against unauthorized access, use, disclosure, disruption, modification, or destruction.

Electronic Fund Transfer Act

U.S. legislation that aims to protect consumers engaging in electronic transfers of funds, including direct deposits, ATM transactions, and debit card payments.

UCC Article 4A

Governs the transfer of funds via electronic means between banks and provides rules for electronic payment orders.

Commercial Electronic Fund Transfer

Electronic transactions between businesses for the purpose of transferring funds directly from one bank account to another.