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16. If the controller uses regression analysis to estimate costs, the cost equation for administrative salaries is: A. Cost = $19,943.58 + $13.00 x Credit-hours.

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16. If the controller uses regression analysis to estimate costs, the cost equation for administrative salaries is: A. Cost = $19,943.58 + $13.00 x Credit-hours. B. Cost = $69,474.40 + $114 30 x Credit-hours. C. Cost = $96,409.42 + $103.56 x Credit-hours. D. Cost = $12,521.26 + $11.99 x Credit-hours

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