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A cost accountant is developing a regression model to predict the total cost of producing a batch of printed circuit boards as a function of batch size (the number of boards produced in one lot or batch). The independent variable is:

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Cricetus

Answer:

"Variable cost" is the appropriate answer.

Step by-step explanation:

Let an equation,

⇒ [tex]y=a+bx[/tex]

here,

  • y = Total cost
  • a = Fixed cost
  • x = Variable cost

or,

We can say that, "y" is a dependent variable as well as "x" is an independent variable.

Thus the independent variable is Variable cost.