[removed] Within a reasonable dollar amount for labor costs. |

[removed][removed][removed][removed]

[removed] The probability that the regression equation is reliable. |

[removed][removed][removed][removed]

[removed] Data accuracy. |

[removed][removed][removed][removed]

[removed] Dummy variable. |

[removed][removed][removed][removed]

[removed] Separate costs into fixed and variable categories. |

[removed][removed][removed][removed]

[removed] An activity-based cost (ABC) income statement. |

[removed][removed][removed][removed]

[removed] Contribution margin per unit (cm). |

[removed][removed][removed][removed]

[removed] (Operating profit – fixed expenses) ÷ sales. |

[removed][removed][removed][removed]

[removed] Is simply an extension of the sales forecast. |

[removed][removed][removed][removed]

[removed] It consists of a series of operating and financial budgets. |

[removed][removed][removed][removed]

[removed] The revenue data are easiest to generate. |

[removed][removed][removed][removed]

[removed] The use of flexible budgets for performance evaluation. |

[removed][removed][removed][removed]

[removed] $240,000. |

[removed][removed][removed][removed]

[removed] $4.00. |

[removed][removed][removed][removed]

[removed] 1,000. |