The information below is from the multiple regression analysis computer output for 28 teams in Major League Baseball. The model is designed to predict wins using attendance, payroll, batting average, home runs, stolen bases, errors, and team ERA. 
The number of degrees of freedom to be used in determining the critical value of t to be used in a hypothesis test of the regression coefficients is:
Definitions:
Division Performance
Evaluation of a specific division's operations within a larger company, focusing on its efficiency, productivity, and contribution to overall corporate goals.
Transfer Price
The price at which goods, services or intangible properties are traded between related entities within an organization.
Buying Division
A department within a company responsible for making purchases of goods and services needed by the organization.
Selling Division
A segment of a company specifically focused on sales and distribution of products or services.
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