46. CSO: 1B3a LOS: 1B3a
　　A company has accumulated data for the last 24 months in order to determine if there is an independent variable that could be used to estimate shipping costs. Three possible independent variables being considered are packages shipped, miles shipped, and pounds shipped. The quantitative technique that should be used to determine whether any of these independent variables might provide a good estimate for shipping costs is
　　a. flexible budgeting.
　　b. linear programming.
　　c. linear regression.
　　d. variable costing.
　　47. CSO: 1B3a LOS: 1B3b
　　Dawson Manufacturing developed the following multiple regression equation, utilizing many years of data, and uses it to model, or estimate, the cost of its product.
　　Cost = FC + a*L + b*M
　　Where: FC = fixed costs
　　L = labor rate per hour
　　M = material cost per pound
　　Which one of the following changes would have the greatest impact on invalidating the results of this model?
　　a. A significant reduction in factory overheads, which are a component of fixed costs.
　　b. Renegotiation of the union contract calling for much higher wage rates.
　　c. A large drop in material costs, as a result of purchasing the material from a foreign source.
　　d. A significant change in labor productivity.
　　48. CSO: 1B3a LOS: 1B3c
　　In order to analyze sales as a function of advertising expenses, the sales manager of Smith Company developed a simple regression model. The model included the following equation, which was based on 32 monthly observations of sales and advertising expenses with a related coefficient of determination of .90.
　　S = $10,000 + $2.50A
　　S = sales
　　A = advertising expenses
　　If Smith Company’s advertising expenses in one month amounted to $1,000, the related point estimate of sales would be
　　a. $2,500.
　　b. $11,250.
　　c. $12,250.
　　d. $12,500.
　　49. CSO: 1B3a LOS: 1B3c
　　The results of regressing Y against X are as follows.
　　When the value of X is 10, the estimated value of Y is
　　a. 6.78.
　　b. 8.05.
　　c. 20.63.
　　d. 53.84.
　　50.CSO: 1B3b LOS: 1B3d
　　Which one of the following techniques would most likely be used to analyze reductions in the time required to perform a task as experience with that task increases?
　　a. Regression analysis.
　　b. Learning curve analysis.
　　c. Sensitivity analysis.
　　d. Normal probability analysis.