Exhibit 14-6
You are given the following information about y and x. 
-Refer to Exhibit 14-6. The least squares estimate of b1 equals
Definitions:
Divisional Investment
Refers to the financial capital allocated to a specific division within a company to fund operations, projects, or asset acquisitions.
Return On Investment
A measure used to evaluate the efficiency or profitability of an investment, comparing the gain from an investment relative to its cost.
Income From Operations
The earnings generated from a company's regular business activities, excluding revenues and expenses from non-operational sources.
Residual Income
The amount of income that exceeds the minimum rate of return expected by a company or investor.
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