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Which of the following situations would cause concern when an analyst is developing a cost - estimating equation? a . The industry incurs significant changes

Which of the following situations would cause concern when an analyst is developing a cost-estimating equation?
a. The industry incurs significant changes in technology.
b. The cost driver has a logical, causal relationship with costs.
c. The data is based on normal operating conditions.
d. A relatively linear relationship exists between total costs and activity.
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