Final answer:
Multiple regression is a useful tool in business for identifying the behavior of activity costs.
Step-by-step explanation:
The question is asking about the usefulness of multiple regression as a tool for identifying certain variables. Multiple regression is a statistical technique commonly used in business and economics to analyze the relationship between a dependent variable and multiple independent variables. It can be used to identify the behavior of activity costs, which is relevant in cost analysis and decision-making processes within a business.