Month Guests, volumes (x) Units Costs (y) Unit
January 13,250 $ 114,000
$250,000
February 15,200 $ 136,000
March 17,600 $ 135,000
April 18,300 $ 157,000 $200,000 f(x)==0.947260453842
R² 7.84976555247
May 22,900 $ 195,400
June 24,600 $ 207,800 $150,000
July 25,200 $ 209,600
August 24,900 $ 208,300 $100,000
September 22,600 $ 196,000
October 20,800 $ 176,400
$50,000
November 18,300 $ 173,600
December 15,420 $ 142,000
$-
12,000 14,000 16,000
Units Costs (y)
00
00 f(x)==0.947260453842971
R² 7.84976555247067 x + 14538.0457809031
00
00
00
-
12,000 14,000 16,000 18,000 20,000 22,000 24,000 26,000
Month Guests, volumes (x) Units Costs (y)
January 13,250 $ 114,000
February 15,200 $ 136,000
March 17,600 $ 135,000
April 18,300 $ 157,000
May 22,900 $ 195,400
June 24,600 $ 207,800
July 25,200 $ 209,600
August 24,900 $ 208,300
September 22,600 $ 196,000
October 20,800 $ 176,400
November 18,300 $ 173,600
December 15,420 $ 142,000
y = vx + f
$ 8.00
Variable Unit Fix
y v x f
$ 209,600 $ 8 25,200 $ 8,000
Month Guests, volumes (x) Units Costs (y)
January 13,250 $ 114,000
February 15,200 $ 136,000
March 17,600 $ 135,000
April 18,300 $ 157,000
May 22,900 $ 195,400
June 24,600 $ 207,800
July 25,200 $ 209,600
August 24,900 $ 208,300
September 22,600 $ 196,000
October 20,800 $ 176,400
November 18,300 $ 173,600
December 15,420 $ 142,000
SUMMARY OUTPUT
Regression Statistics
Multiple R 0.973273062322682
R Square 0.947260453842971
Adjusted R Square 0.941986499227268
Standard Error 8053.74439729943
Observations 12
ANOVA
df SS MS F Significance F
Regression 1 1.17E+10 1.17E+10 179.6110363 1.027E-07
Residual 10 6.49E+08 64862799
Total 11 1.23E+10
Coefficients Standard Error t Stat P-value Lower 95%Upper 95%Lower 95.0%
Intercept 14538.0457809032 11898.36 1.221853 0.249783701 -11973.16 41049.25 -11973.16
X Variable 1 7.84976555247067 0.58572 13.4019 1.02696E-07 6.5447 9.154831 6.5447
Fixed cost
component of Variable costs
mixed cost
y = vx + f
Variable Unit Fix
y v x f
$ 15,323 $ 8 100 $ 14,538
Upper 95.0%
41049.25
9.154831
