16} Simple regression analysis estimates the relationship between the dependent variable and one Independent variable. 17) The Incremental unit-time leamlng model with a 80% learning curve indicates that if it takes 150 minutes to manufacture the first unit of a new model. then the seoond unit will take only 120 minutes to manufacture. 18} When building a database of cost driver activity and related costs. if necessary, costs should be modified to assure that fixed costs are allocated as If they are variable. 19) The standard error of the estimated coefficient indicates how much the estimated value. b. is likely to be affected by random factors. 20) A particular cost item could be variable for one cost object and xed for another cost object. 16) 17) 13) 19) 20) TRUEJFALSE. Write 'T' if the statement is true and 15' if the statement is false. 14) 14) Step fixed-cost functions are variable over the long run. 15 15) A step cost function is an example of a linear cost function