Examlex
The mean of the following is: 14, 8, 3, 8, 5
Least-squares Regression
Least-squares regression is a statistical method used to determine the line of best fit by minimizing the sum of squares of the differences between observed and predicted values.
Variable Cost
A cost that changes in proportion to changes in the volume of activity, such as materials and labor directly involved in producing a product.
Machine Hour
A measurement of productive time, indicating how many hours a particular machine or piece of equipment has been operated.
High-low Method
In cost accounting, a strategy for estimating fixed and variable costs by looking at the peak and bottom activity levels.
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