The Taylor Company uses a process costing system.Assume that direct materials are added at the beginning of the period and that direct labor and overhead are added continuously throughout the process.The company uses the FIFO costing method.The following data are available for one of its accounting periods 
-Equivalent units for direct materials of Taylor Company are
Definitions:
Coefficient Of Determination
A statistical measure, often denoted as R^2, that represents the proportion of the variance for a dependent variable that's explained by an independent variable or variables in a regression model.
SSE
Sum of Squared Errors, which measures the total deviation of response values from the fit values in statistical models.
SST
Sum of Squares Total, a statistical measure that represents the total variance in a dataset.
Correlation Coefficient
A statistical measure that describes the extent of the linear relationship between two variables, ranging from -1 to 1.
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