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A cost accountant is developing a regression model. The aim is to predict the total cost of producing a batch of printed circuit boards as

A cost accountant is developing a regression model. The aim is to predict the total 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); production plant (Kingsland, and Yorktown), and production shift (day,and evening). In this model. "batch size" is

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