Which of the following generally indicates a positive change?

The current ratio decreases.

The times-interest-earned ratio decreases.

The number of days' sales in receivables decreases.

The inventory turnover ratio decreases.

Which of the following methods of cost estimation utilizes all observations and relies on statistical measures to determine the cost estimation model?

Least-Squares Regression

Linear Programming

High-Low Method

Scatter Diagram

Facility level activities of an organization would not include:

Building maintenance costs

State property taxes

Machine set-up between jobs

The facility's supervisor's salary