Month

January
February
March
April
May

Setup Costs = Y ($)

Y =

1000
1250
2250
2500
3750
10750
3750

Regression
Slope (b) = (5x3900000 - (1500)(10750)/(5x550000
Slope (b) = 6.75
Intercept (a) = (10750 - b (1500)) / 5
Intercept (a) = 125
Y = 125 + 6.75 X

a = Intercept/konstanta
b = Slope/kemiringan

r=

r^2 =

Setup hours =
X^2
XY
X
100
10000
200
40000
300
90000
400
160000
500
250000
X = 1500X^2 =550000XY =

Regression Formula :
100000
250000
675000
1000000
1875000
3900000

0000 - (1500)(10750)/(5x550000 - (1500)^2)

6.75

750 - b (1500)) / 5

-0.77720207
125.000
6.750

0.97175126

0.9443005

Y = 125 + 6,75X

Regression Equation y =

Slope(b) = (NXY - (X

Intercept(a) = (Y - b(X

gression Formula :

gression Equation y = a + bx

ope(b) = (NXY - (X)(Y)) / (NX2 - (X)2)

ercept(a) = (Y - b(X)) / N
High and Low Method

b=

b=

High Cost Low Cost

High Units Low Units

6.875

Y = 312.50 + 6.875 X

4000

Grafik Hubungan Setup Cost dan Setup Hours

3500

Setup Cost

3000

2500

Setup Costs = Y ($)

2000

Linear (Setup Costs =

Y ($))
1500

1000

500

0
100

200

300
Setup Hours

400

500

to ad trend line: right click mouse on line exists, then click trendline, finally then choose "linear"

Cost

Hour

High point

3,750

500

Low point

1,000

100

Balance

2,750

400

6.88

Finding a
Y = a + bX

=a
3750 =a
3750 =a

+
+
+

a=

312.50

Y=

312.50 +

6.88 X
6.88 500
3,437.50

Finally
3,437.50 X

Month
Jan
Feb
Mar
April
May
June
July
August
Sept
Oct
Nov
Dec

Mhrs
1340.00
1298.00
1376.00
1405.00
1500.00
1432.00
1322.00
1416.00
1370.00
1580.00
1460.00
1455.00

Summer
0.00
0.00
0.00
0.00
1.00
1.00
1.00
1.00
1.00
0.00
0.00
0.00

Utilities Cost
1688.00
1636.00
1734.00
1770.00
2390.00
2304.00
2166.00
2284.00
1730.00
1991.00
1840.00
1833.00