The value of the sum of squares for regression SSR can never be smaller than 1

Zephyros Corporation had estimated manufacturing overhead costs for the coming year to be $303,000

The total estimated direct labor hours and machine hours for the coming year are 7,000 and 12,000, respectively. Manufacturing overhead costs are allocated based on direct labor hours. What is the predetermined overhead allocation rate? (Round your answer to the nearest cent.) A) $25.25 per machine hour B) $15.95 per direct labor hour C) $43.29 per direct labor hour D) $1.71 per machine hour

____ are short-term efforts directed to the consumer or retailer to achieve such specific objectives as consumer product trial or immediate purchase.

A. Sales promotion B. Advertising C. Trade shows D. Direct selling E. Public relations