Choice "A" is correct. A regression equation is a statistical model that estimates the dependent variables based on changes in the independent variable.Choice "b" is incorrect. Objective and constraint functions are used in linear programming, not in regression analysis.Choice "c" is incorrect. An independent variable is assumed (not estimated) in regression analysis and is based on activity, rather than costs.Choice "d" is incorrect. The coefficient of determination is a statistical measure used to evaluate the results of regression analysis.