Obtain the Linear Correlation Coefficient for the Data $\begin{array}{r|rrrrr}\mathrm{x} & 31.4 & 14.8 & 21.5 & 18.3 & 49.0 \\\hline \mathrm{y} & 10 & 7 & 4 & 6 & 6\end{array}$

question 45

Multiple Choice

Obtain the linear correlation coefficient for the data. Round your answer to three decimal places.
- $\begin{array}{r|rrrrr}\mathrm{x} & 31.4 & 14.8 & 21.5 & 18.3 & 49.0 \\\hline \mathrm{y} & 10 & 7 & 4 & 6 & 6\end{array}$

• A)\(- 0.121\)
• B) \(0.136\)
• C) 0
• D) \(- 0.136\)

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Definitions:

Plantwide Overhead

The total of all overhead costs for a manufacturing plant, which may be allocated to products based on a predefined rate or method.

Product Costs

Costs that are directly associated with the manufacturing of goods, including raw materials, labor, and overhead expenses.

Single Plantwide Rate

A method in cost accounting where overhead costs are allocated to products based on a single, company-wide rate, ignoring departmental differences.

Overhead Costs

Expenses that are not directly attributable to a specific product line or service but are necessary for the business to operate.