What are some factors that may explain the result? 5-54. Methods of Cost Analysis: Account Analysis, Simple and Multiple Regression Using a Spreadsheet (Appendix A) Caiman Distribution Partners is the Brazilian distribution company of a U.S. consumer prod- ucts firm. Inflation in Brazil has made bidding and budgeting difficult for marketing managers trying to penetrate some of the country's rural regions. The company expects to distribute 450,000 cases of products in Brazil next month. The controller has classified operating costs (excluding costs of the distributed product) as follows: Account Supplies.. Supervision. Truck expense Building leases Utilities. Warehouse labor Equipment leases Data processing equipment Other Total Operating Cost Behavior $ 350,000 All variable 215,000 $150,000 fixed 1.200.000 $190,000 fixed 855,000 $550,000 fixed 215,000 $125,000 fixed 860,000 $140,000 fixed 760,000 $600,000 fixed 945,000 All fixed 850,000 $400,000 fixed $6,250,000