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A driver is a factor that causes or leads to a change in a cost.
22.Managerial judgment is NOT a factor in determining cost behaviour.
23.Using a linear regression program, the term intercept refers to the fixed cost.
24.Using a linear regression program, the term X Variable 1 refers to the dependent variable.
25.Using Microsoft Excel, the function LINEST returns the parameters of a linear regression.
26.Using Microsoft Excel, the function INTERCEPT returns the variable rate of the independent variable.
27.Using linear regression, the value of X Variable 1 equals the slope of the line.
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