Xia Co. manufactures a single product. All raw materials used are traceable to specific units of product. Current information for company follows: 
The company's cost of direct materials used, cost of goods manufactured and cost of goods sold is:
Definitions:
Least Squares Regression Line
The least squares regression line is a straight line that minimizes the sum of the squared differences between the observed values and the values predicted by the line.
Regression Analysis
A statistical technique used to model the relationship between a dependent variable and one or more independent variables.
Demand
The quantity of a good or service that consumers are willing and able to purchase at various prices during a given period.
Price
The amount of money that must be paid to acquire a good or service.
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