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In conducting analytical procedures,which of the following information sources are not generally considered to be reliable?
Variable Manufacturing Cost
Costs that vary with production volume, including direct materials, direct labor, and certain overheads.
Production Volume
The total quantity of units produced during a specific period.
Least-squares Regression
A statistical method used to determine the best-fitting line through a set of points by minimizing the sum of the squares of the offsets.
Squared Deviations
The squared differences between each data point in a set and the mean of that set, used in statistical analysis to measure variance.
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