2021. Simple Regression Analysis by using Linear Programming Technique and illustration of Absolute Residuals method with another Estimation Techniques. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ). 27, 1 (Oct. 2021), 7–24. DOI:https://doi.org/10.55562/jrucs.v27i1.398.