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Chinese immigrants began to arrive to the United States in the early 1900s.
Mixed Cost
An expense that has both fixed and variable components, changing in total with the level of activity but not in direct proportion.
Least-squares Regression
A statistical method used to determine the line of best fit by minimizing the sum of squares of the differences between observed values and those predicted by a linear function.
High-low Method
A technique used in accounting to estimate variable and fixed costs based on the highest and lowest levels of activity.
Utility Costs
The expenses associated with using utilities such as water, electricity, and gas in a business or household.
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