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A cost accountant is developing a regression model to predict the cost of producing a batch of printed circuit boards as a linear function of

A cost accountant is developing a regression model to predict the cost of producing a batch of printed circuit boards as a linear function of batch size (the number of boards produced in one lot or batch). The intercept of this model is the ____.


a- batch size

b- unit variable cost

c- fixed cost

d- total cost

e- total variable cost


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