1. Carilah kos variabel dan kos tetap?

Diketahui :

Ya = 7.750.000
Yb = 3.000.000
Xa = 600
Xb = 125

Jawaban :

V = (Ya – Yb) – (Xa-Xb)

V = (7.750.000 - 3.000.000) / ( 600 – 125)
= 4.750.000 / 475
= 10.000

T = (Ya – Vxa)
T = (7.750.000 – ( 10.000*600)
= 7.750.000 – 6.000.000
= 1.750.000

T = (Yb – Vxb)
T = (3.000.000 – (10.000*125)
= 3.000.000 – 1.250.000
= 1.750.000

Y = a+bx
= 1.750.000 + 10.000X

2. Carilah kos variabel dan kos tetap menggunakan metode kuadran terkecil

Diketahui :
X = 3250
Y = 55.750.000
∑XY = 20.906.250.000
∑X2 = 1.293.750

Jawaban :
V = (∑XY - ∑X ∑Y/n) / ∑X2 – (∑X)2 / n)
V = ( ∑ 20.906.250.000 - ∑3250 ∑55.750.000/10) / (∑ 1.293.750 – (∑ 3250)2 / 10)
= ( 20.906.250.000 - 181.187.500.000/10) / ( 1.293.750 – 10.562.500/10)
= ( 20.906.250.000 – 18.118.750.000) / ( 1.293.750 – 1.056.250)
= 2.787.500.000 / 237.500
 = 11.736,84

T = ∑y/n – v (∑x/n)
= ∑ 55.750.000/10 - 11.736,84 (∑3250/10)
= 5.575.000 – 3.814.473
= 1.760.527