2.571
0.39
0.2571
3.39
✅ The correct answer is B.
Slope coefficient = Difference in costs ÷ Difference in machine hours
= $7000 ÷ $18000 = 0.39
Slope coefficient = Difference in costs ÷ Difference in machine hours
= $7000 ÷ $18000 = 0.39