Exhibit 9.7
The partial regression output below applies to the following questions. 
-Refer to Exhibit 9.7. What is the SS for Residual and MS for Residual?
Definitions:
Units Sold
The total quantity of products sold by a company during a specific time period, used to assess sales performance.
Units
A measure of quantity or volume in accounting, production, or inventory.
Inventory Cost
The total cost associated with purchasing and preparing inventory for sale, including acquisition, storage, and preparation expenses.
External Auditors
Independent experts who evaluate a company's financial statements to ensure accuracy, compliance, and fairness in reporting.
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