21. Which of the following statements is true regarding regression analysis?

Regression analysis considers all of the data points for determining the line that best fits the data so it is usually less accurate than the high-low method.

Regression analysis uses a high low method to determine the R-Square.

Regression analysis can only be used by manufacturing companies to predict costs.

All of the above are true.

32. If the sales price is $20 per unit, the variable cost is $12 per unit, total fixed costs are $12,000, then the contribution margin per unit is

35. Beaver Company manufactures coffee tables and uses an activity-based costing system. Each coffee table consists of 30 separate parts totaling $210 in direct materials, and requires 6.0 hours of machine time to produce. Additional information follows:

Activity	Allocation Base	Cost Allocation Rate
Materials handling	Number of parts	$3.00 per part
Machining	Machine hours	$3.50 per machine hour
Assembling	Number of parts	$1.00 per part
Packaging	Number of finished units	$6.00 per finished unit

What is the cost of Materials handling per coffee table?

$90

$30

$13

$12

Please answer them all they are due in a few hours!!!!! Thanks!