finding that found no significant r

finding that found no significant relation between adoption of the activity-based costing
Value
df
Asymp. Sig. (2-sided)
Pearson Chi-Square
Linear-by-Linear Association
1.200(a)
2
.549
Likelihood Ratio
1.149
2
.563
.598
1
.439
N of Valid Cases
82


level of overhead cost
diversity-number of products
more than
more than
43
technique