Descoteaux Inc.'s inspection costs are listed below: 
Management believes that inspection cost is a mixed cost that depends on units produced.
-Using the least-squares regression method,the estimate of the variable component of inspection cost per unit produced is closest to:
Definitions:
Analyzing Actual Results
The process of examining the real outcomes or outputs of a business activity to assess performance and identify areas for improvement.
Control Phase
The stage in a process or project where monitoring occurs to ensure that objectives are being met and to implement corrective actions if necessary.
Overall Company Goals
Broad and general objectives that an organization seeks to achieve over a long-term period, guiding its mission and strategic direction.
Just-In-Time (JIT)
A production and inventory control system in which materials are purchased and units are produced only as needed to meet actual customer demand.
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