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Slawford Manufacturing developed the following multiple regression equation, utilizing many years of data, and uses it to model, or estimate, the cost of its product.  Which one of the following changes would have the greatest impact on invalidating the results of this modeA. A significant reduction in factory overheads, which are a component of fixed costs. B. Renegotiation of the union contract calling for much higher wage rates. C. A large drop in material costs, as a result of purchasing the material from a foreign source. D. A significant change in labor productivity. |