The dean of a local school wanted to determine if the grade distribution was independent of the subject matter taught. How many degrees of freedom does this contingency table have? 
Definitions:
Variable Cost Method
An accounting technique that tracks production costs that vary with the level of output.
Markup Percentage
The percentage added to the cost of a product or service to determine its selling price.
Invested Assets
Assets in which funds have been placed with the expectation of generating income or profit.
Investment Centers
Parts of an organization with direct control over investments and revenues, and responsibility for generating profits, often evaluated through return on investment (ROI) measures.
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