Put The Values Get The Answer:) Put The Values Get The Answer:)
Put The Values Get The Answer:) Put The Values Get The Answer:)
XY
X2
January
2,200
8,800
16
February
March
April
May
June
July
7
5
2
3
6
8
3,100
2,600
1,500
2,200
3,000
3,600
21,700
13,000
3,000
6,600
18,000
28,800
49
25
4
9
36
64
35
18,200
99,900
203
Intercept = a
Slope
=b
1010.7
317.9
Put the
values get
the answer
:)
SLOPE OF A LINE
n
(XY)
(X)
(X2)
(X)2
1225
7
7
699,300 1,421
62,300
196
99,900
203
35
637000
1225
317.9
INTERCEPT OF A LINE
(Y)
7,075.000
7
1010.7
(X)
n
18,200
317.857
7
35
(Y)
18,200
Y
Y
=
=
a
1011
+
+
b
317.86
x
x
Activity
High Level Activity
Low Level Activity
Change
Variable Cost =
Variable Cost =
Total Cost at High Level
Less: Variable Cost
Fixed Cost
Cost
7000
3000
4000
29000
17000
12000
Rise
Change in Cost
Run
Change in Activity
Y
Y
=
=
3
29000
21000
8000
Put the
values get
the
answer :)
a
8000
+
+
Put the
values get
the
answer :)
b
3.00
x
x