Mean

Lab Hours (X)

Overhead Exp. (Y)
1500 $
44,000.00
1680 $
47,200.00
1800 $
48,000.00
2520 $
51,200.00
2700 $
53,600.00
3300 $
56,800.00
3900 $
59,200.00
4500 $
61,600.00
4200 $
60,000.00
2700 $
54,400.00
1860 $
49,600.00
3900 $
58,400.00
34560 $
644,000.00
$
2,880.00 $
53,666.67

b
a

$
$

5.27
38,501.13

Intercept
Slope

$
$

38,501.13
5.27

January
Feb
Mar
April
May
June
July
Aug
Sep
Oct
Nov
Dec

$
$
$
$
$
$
$
$
$
$
$
$
$

XY
66,000,000.00
79,296,000.00
86,400,000.00
129,024,000.00
144,720,000.00
187,440,000.00
230,880,000.00
277,200,000.00
252,000,000.00
146,880,000.00
92,256,000.00
227,760,000.00
1,919,856,000.00

X2

Y2

2250000
1936000000
2822400
2227840000
3240000
2304000000
6350400
2621440000
7290000
2872960000
10890000
3226240000
15210000
3504640000
20250000
3794560000
17640000
3600000000
7290000
2959360000
3459600
2460160000
15210000
3410560000
$ 111,902,400.00 $ 34,917,760,000.00

Revenue
Food and Beverage
Labor
Overhead

5,400.00 45
2,040.00 17
600.00
631.90
2,128.10

Worker
Hr $
20 3 60 600

January
Feb
Mar
April
May
June
July
Aug
Sep
Oct
Nov
Dec

Lab Hours (X)

Overhead Exp. (Y)
1500 $
44,000.00
1680 $
47,200.00
1800 $
48,000.00
1860 $
49,600.00
2520 $
51,200.00
2700 $
53,600.00
2700 $
54,400.00
3300 $
56,800.00
3900 $
58,400.00
3900 $
59,200.00
4200 $
60,000.00
4500 $
61,600.00

Change in Cost
Change in Cost

$
$

17,600.00
3,000.00

35,200.00

5.87

Revenue
Food and Beverage
Labor
Overhead

5,400.00 45
2,040.00 17
600.00
360,000.00
(357,240.00)

Worker
Hr $
20 3 60 600