A Cost Accountant Is Developing a Regression Model to Predict

Multiple Choice

A cost accountant is developing a regression model to predict the total cost of producing a batch of printed circuit boards as a linear function of batch size (the number of boards produced in one lot or batch) , production plant (Kitchener and Hamilton) , and production shift (day and evening) .The response variable in this model is ___.

A) batch size
B) production shift
C) production plant
D) total cost
E) variable cost