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Mccatty Inc

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Mccatty Inc.maintains a call center to take orders,answer questions,and handle complaints.The costs of the call center for a number of recent months are listed below:
Management believes that the cost of the call center is a mixed cost that depends on the number of calls taken.
Required:
Estimate the variable cost per call and fixed cost per month using the least-squares regression method.
 Calls Taken  Call Center Cost  April ............ 2,613$60,339 May ............... 2,614$60,345 June ............ 2,640$60,495 July .......... 2,644$60,533 August .......... 2,616$60,346 September...... 2,646$60,537 October........ 2,639$60,501 November...... 2,604$60,263\begin{array} { l c c } & \text { Calls Taken } & \text { Call Center Cost } \\\text { April ............ } & 2,613 & \$ 60,339 \\\text { May ............... } & 2,614 & \$ 60,345 \\\text { June ............ } & 2,640 & \$ 60,495 \\\text { July .......... } & 2,644 & \$ 60,533 \\\text { August .......... } & 2,616 & \$ 60,346 \\\text { September...... } & 2,646 & \$ 60,537 \\\text { October........ } & 2,639 & \$ 60,501 \\\text { November...... } & 2,604 & \$ 60,263\end{array}


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Policies

are formal guidelines or strategies designed to guide decisions and actions within organizations, governments, or other entities.

Principle Of "Double Effect"

An ethical theory that allows for actions which cause serious harm as a side effect of promoting some good end, under certain conditions.

Operational Excesses

Instances where activities exceed the bounds of standard, acceptable, or ethical practices within organizational operations.

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