Based on quarterly data collected over the last four years, the following regression equation was found to forecast the quarterly demand for the number of new copies of an economics textbook: 
t = 3,305 - 665Qtr1 - 1,335Qtr2 + 305Qtr3, where Qtr1, Qtr2, and Qtr3 are dummy variables corresponding to Quarters 1, 2, and 3. Which of the following is not true?
Definitions:
Weighted-Average Process Costing System
An accounting method that averages the costs of different production runs, blending them evenly throughout the inventory.
Equivalent Units for Materials
A calculation used in process costing that converts partially completed units into an equivalent number of fully completed units, focusing on the materials aspect.
Weighted-Average Method
An inventory costing method that assigns an average cost to each item in inventory, calculated by dividing the total cost of goods available for sale by the total units available for sale.
Equivalent Units
A concept used in cost accounting to express the amount of work done on units of production in terms of fully completed units.
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