Differentiate between a defined contribution pension plan and a defined benefit pension plan. Explain how the employers obligation differs between the two types of plans.

10) Use the high-low method to calculate both variable and fixed costs. ▯Slide 27 · Variable Cost: (highest value-lowest value) / (highest unit - lowest unit)▯ · ▯Fixed Cost: A. y = m (x) + b▯ B. y= highest or lowest value C. m= variable cost▯ D. x=number of units▯ E. b= fixed cost▯ F. highest value = variable cost (x) + fixed cost 11) Understand advantages and disadvantages of regression analysis · Regression Analysis Definition: A statistical technique that separates a mixed cost into its fixed and variable components by identifying the line of best fit for the points in a data set. (A more precise approach to separating a mixed cost.)▯▯ · Advantages: ▯▯ A. Statistical technique to calculate variable and fixed