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The overhead rate developed from the least-squares regression is different from Cairns' prelimi- nary estimate of $18 per direct-labor hour. Explain the difference in the

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The overhead rate developed from the least-squares regression is different from Cairns' prelimi- nary estimate of $18 per direct-labor hour. Explain the difference in the two overhead rates. Using the overhead formula that was derived from the least-squares regression, determine a total variable-cost estimate for each 1,000 square feet of landscaping

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