61. If difference between costs linked to highest and lowest observation of cost driver is $36000 and observation of cost driver is 30 machine hours, then slope coefficient would be
62. In quantitative analysis of estimating cost function, last and foremost step is to
63. Work measurement method of cost estimation is also called
64. Function which is used to measure decline in per unit cost of different business functions is classified as
65. Worse fit between estimated cost and actual observations is shown on regression line with
66. Slope coefficient of linear cost function is
67. Learning curve models include
68. For slope coefficient b, value of estimated coefficient is considered as
69. Cause and effect relationship between activity and costs is result of
70. To decide whether cost is variable cost or fixed cost with respect to some specific activity depends upon
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