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The Managers of the Production Department Have Decided to Use

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The managers of the production department have decided to use the production levels of 2015 and 2016 as examples of the highest and lowest years of operating levels.Data for those years are as follows:
 Year Chemicals used Overhead Costs 2015336,000 gallons $292,8002016288,000 gallons $254,400\begin{array}{lll}\text { Year}&\text { Chemicals used}&\text { Overhead Costs }\\2015 & 336,000 \text { gallons } & \$ 292,800 \\2016 & 288,000 \text { gallons } & \$ 254,400\end{array} Required:
What is the cost estimating equation for the department if gallons of chemicals are used as the cost driver?

Distinguish between special senses and general senses based on receptor location and function.
Understand the types and mechanisms of taste receptors, including their sensitivities.
Differentiate between the structures and functions of olfactory and taste receptor cells.
Recognize the neural pathways for taste and olfaction, including associated cranial nerves.

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