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) .In this model, "shift" is ___.

A) a response variable
B) an independent variable
C) a quantitative variable
D) a dependent variable
E) a constant