42.
If coefficients are similar for two accounting periods, then single cost relationship is estimated with help of

43.
Relationship between independent variable and dependent variable must be

44.
In adjustment issues of costing, database must contain reliable measure of

45.
If difference in costs is $7000 and difference in machine hours of is $18000, then slope coefficient would be

46.
In adjustment issues and data collection, inflation affects the

47.
Higher level of production leads to

48.
Method of estimation of cost function, by making opinions and analysis about cost and cost drivers is classified as

49.
Within relevant range, cost function which cost does not change in narrow ranges of activity is called

50.
In linear cost function which is y=a + bx, objective is to find the