L Co wants to be able to predict their overhead costs with more accuracy. The company accountant has analysed costs for the past six months:
Note: perform all calculations to the nearest $
????????????????????????????????????????????????????????????????????????????????????????????? Production??????????????????????????? ?Overhead costs
??????????????????????????????????????????????????????????????????????????????????????????????level (units)????????????????????????????????????? ($)
January?????????????????????????????????????????????????????????????????????????????????? 10??????????????????????????????????????????????? 3,352
February?????????????????????????????????????????????????????????????????????????????????10.5?????????????????????????????????????? ??????3,479
March????????????????????????????????????????????????????????????????????????????????? ??? 12?????????????????????????????????????????????? 3,860
April????????????????????????????????????????????????????????????????????????????????????????? 9???????????????????????????????????????????????? 3,098
May????????????????????????????????????????????????????????????????????????????????????????? 9.5???????????????????????????????????????????? 3,225
June???????????????????????????????????????????????????????????????????????????????????????? 10.25???????????????????????????????????????? 3,416
Further analysis has revealed:
Σx = 61.25 Σy = 20,430 Σxy = 209;903 Σx2 = 630.56
【簡答題】
Use regression analysis to identify the variable cost per unit.