Least-squares regression is a statistical method for identifying cost behavior.

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Least-squares regression is a statistical method used to identify the relationship between two variables, with one typically being the independent variable and the other being the dependent variable. Regression analysis can be used to identify and estimate the coefficients of a cost function, which can be used to predict future costs based on certain inputs. Therefore, it is a useful tool for identifying cost behavior.

Least-Squares Regression Is a Statistical Method for Identifying Cost Behavior