Nama Zahwa Yussri Indah

Nim 4111901062
Kelas Reguler Pagi - AM4C
Mata Kuliah Akuntansi Manajemen

P13-10

1. Scattergraph

Scatt
$30,000

$25,000
Y-Axis Receiving Cost

$20,000

$15,000

$10,000

$5,000

$- 0
600 800 1,000
X-Axi

2
Y1 = $ 14,000
Y2 = $ 28,000
X1 = 700
X2 = 1,600

the cost formula using the

3) high-low method is:
Y1 = $ 14,000
 Y2 = $ 26,000
X1 = 700
X2 = 1700

V= Y2 - Y1
X2 - X1
= $ 26,000 - $ 14,000
1700 - 700
= $ 12,000
1000
= $ 12

4) SUMMARY OUTPUT

Regression Statistics
Multiple R 0.9229954616
R Square 0.8519206221
Adjusted R Square 0.8334106999
Standard Error 2078.7310638
Observations 10

ANOVA
df SS MS F
Regression 1 198880017.316017 198880017.316 46.025078408
Residual 8 34568982.6839827 4321122.8355
Total 9 233449000

Coefficients Standard Error t Stat P-value

Intercept 3617.965368 2760.93462080679 1.31041327118 0.2264252638
X Variable 1 14.670995671 2.16253089348046 6.784178536 0.0001400671

Coefficient of determination = 85%

Persentase R Square menunjukkan 85% Purchase Order mempengaruhi Receiving cost. Ini artinya, perusahaan suda

Cost formula:
Y= F + VX
= $ 3,617.97 + $14,67X

5) Y= F + VX
= $ 3,617.97 + $ 17,605.19
= $ 21,223

95% confidence interval:

Se $ 2,078.73
$ 21,223 - 2.306 $ 2,078.73 ≤
$ 16,429.61 ≤
 Scattergraph

,000 1,200 1,400 1,600 1,800

X-Axis Purchase Orders

V= Y2 - Y1
X2 - X1
= $ 28,000 - $ 14,000
1,600 - 700
= $ 14,000
900
= $ 15.56

F= Y2 - VX2
= $ 28,000 - 24,889
= $ 3,111

F= Y2 - VX2
 = $ 26,000 - $ 20,400
= $ 5,600

Y= F + VX2
= $ 5,600 + 12X

Significance F
0.00014006708

Lower 95% Upper 95% Lower 95,0% Upper 95,0%

-2748.7612846 9984.6920206 -2748.7612846 9984.6920206
9.68419048812 19.657800854 9.6841904881 19.657800854

artinya, perusahaan sudah melakukan alokasi biaya dengan baik.

Y ≤ $ 21,223 + 2.306 $ 2,078.73
Y ≤ $ 26,016.71
1,800
P3-12
1) Variable X = Application hours
SUMMARY OUTPUT

Regression Statistics
Multiple R 0.9651265555
R Square 0.931469268
Adjusted R Square 0.9216791635
Standard Error 285.68025751
Observations 9

ANOVA
df SS MS F Significance F
Regression 1 7765003.53327 7765003.533 95.14395498 2.520296E-05
Residual 7 571292.466727 81613.20953
Total 8 8336296

Coefficients Standard Error t Stat P-value Lower 95%

Intercept 2498.6438849 680.630380265 3.671073107 0.007952951 889.20878135
X Variable 1 2.5069154676 0.25700944853 9.754176284 2.5203E-05 1.8991846927

Budgeted setup cost = 2800 hours

Y= F + VX
= $ 2,498.64 + $ 7,019.36
= $ 9,518.01

2) Variable X = Number of Application

SUMMARY OUTPUT

Regression Statistics
Multiple R 0.1152085705
R Square 0.0132730147
Adjusted R Square -0.127687983
Standard Error 1084.0168831
Observations 9

ANOVA
df SS MS F Significance F
Regression 1 110647.779412 110647.7794 0.094160902 0.7678795378
Residual 7 8225648.22059 1175092.603
Total 8 8336296

Coefficients Standard Error t Stat P-value Lower 95%

 Intercept 8742.9044118 1132.7389098 7.718375643 0.000114503 6064.4025149
X Variable 1 6.0507352941 19.7184534227 0.306856484 0.767879538 -40.57599787

Budgeted setup cost = 90 applicants

Y= F + VX
= $ 8,742.90 + $ 544.57
= $ 9,287.47

3) Menurut perhitungan dari regresi data, manajemen sebaiknya lebih memilih application hours sebagai variabel. Kar
Square membuktikan application hours lebih mempengaruhi application cost ketimbang jumlah applicant. Dapat di
application hours mempengaruhi sebesar 93% sedangkan dari jumlah applicants hanya mempengaruhi sebesar 1,3%

4) X1 = Variabel Application Hours

X2 = Variabel Number of Applicant
SUMMARY OUTPUT

Regression Statistics
Multiple R 0.9991057773
R Square 0.9982123542
Adjusted R Square 0.9976164722
Standard Error 49.836975638
Observations 9

ANOVA
df SS MS F Significance F
Regression 2 8321393.65516 4160696.828 1675.18476 5.71274E-09
Residual 6 14902.3448444 2483.724141
Total 8 8336296

Coefficients Standard Error t Stat P-value Lower 95%

Intercept 1493.2645914 136.419993104 10.94608318 3.45153E-05 1159.4568936
X Variable 1 2.6055787938 0.04531735823 57.49626403 1.85951E-09 2.4946912129
X Variable 2 13.714202335 0.9162891128 14.96711261 5.60187E-06 11.472123645

Cost Formula:
F= $ 1,493.26 Y= F +
V1 = $ 2.61 = $ 1,493.26 +
V2 = $ 13.71 = $ 10,023.16
X1 = 2800
X2 = 90

5) Se = $ 49.84
99% confidence interval
$ 10,023.16 - 3.707 $ 49.84 ≤ Y
$ 9,838.42 ≤ Y
Upper 95% Lower 95,0% Upper 95,0%
4108.07899 889.20878135 4108.0789884
3.11464624 1.8991846927 3.1146462425

Upper 95% Lower 95,0% Upper 95,0%

 11421.4063 6064.4025149 11421.406309
52.6774685 -40.57599787 52.677468461

hours sebagai variabel. Karena perhitungan R

g jumlah applicant. Dapat dilihat kemungkinan dari
mempengaruhi sebesar 1,3%.

Upper 95% Lower 95,0% Upper 95,0%

1827.07229 1159.4568936 1827.0722893
2.71646637 2.4946912129 2.7164663747
15.956281 11.472123645 15.956281024

V1 X1 + V2 X2
$ 7,295.62 + $ 1,234.28

≤ $ 10,023.16 + 3.707 $ 49.84

≤ $ 10,207.91