Degrees of freedom of are a function of both sample size, (N) and the independent variables, (k) in one's model.
Using the definition of the Degrees of freedom:
The degrees of freedom is equal to the number of independent observations, (N) or the number of subjects in the data, minus the number of parameters, (k) estimated.
That is,
Degrees of freedom, (d.f.) = N - k
From the given information we have,
Degrees of freedom, (d.f.) = 10 and independent variables, (k) = 2
Substitute these values into the above formula we have,
Degrees of freedom, (d.f.) = N - k
10 = N - 2
Therefore,
N = 12
Thus, the number of observations, (N) = 12
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