A Cost Accountant Is Developing a Regression Model to Predict

question 17

Multiple Choice

A cost accountant is developing a regression model to predict the total cost of producing a batch of printed circuit boards as a linear function of batch size (the number of boards produced in one lot or batch) , production plant (Kitchener and Hamilton) , and production shift (day and evening) .In this model, "shift" is ___.

• A)a response variable
• B)an independent variable
• C)a quantitative variable
• D)a dependent variable
• E)a constant

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