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Please explain your answer. Thanks@ Descoteaux Inc.'s inspection costs are listed below: Management believes that inspection cost is a mixed cost that depends on units

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Please explain your answer. Thanks@

Descoteaux Inc.'s inspection costs are listed below: Management believes that inspection cost is a mixed cost that depends on units produced. Using the least-squares regression method, the estimate of the variable component of inspection cost per unit produced is closest to: $9.87 $14.84 $9.26 $9.97

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