4000

Grafik Hubungan Setup Cost dan Setup Hours

3500

3000
Setup Cost

2500

2000
Setup Costs = Y ($)
Linear (Setup Costs = Y ($))

1500 a = 500
3500 - 500
b= -------------
500 - 0
b= 3000/500
1000 b=6

500

0
100 200 300 400 500
Setup Hours

to ad trend line: right click mouse on line exists, then click trendline, finally then choose "linear"
 ERROR LS
Setup Costs = Y ($) Setup hours = ƩX
LSY ELS

jan 1,000 100 800.00 200.00

feb 1,250 200 1,475.00 (225.00)

mar 2,250 300 2,150.00 100.00

ap 2,500 400 2,825.00 (325.00)

mey 3,750 500 3,500.00 250.00

total 10,750 0

max 3,750 500

min 1,000 100

Bal 2,750 400 Y = 125 + 6,750 X

b 6.88 6.750

a 312.50 125.00

TOTAL ERROR

LEAST SQUARE

HIGH & LOW METHOD

SCATTER GRAPH
 ERROR SG ERROR HL

SGY ESG HLY EHL

1,100 (100) 1,000 -

1,700 (450) 1,688 (438)

2,300 (50) 2,375 (125)

2,900 (400) 3,063 (563)

3,500 250 3,750 -

(750) (1,125)

Y = 500 + 6X

Y = 312,50 + 6,875 X
 Cost Hour

High point 3,750 500

Low point 1,000 100

Balance 2,750 400

b 6.88

Finding a with highest point (3750;500)

Y = a + bX Y =a + 6.88 X Y = a + bX
3750 =a + 6.88 500
3750 =a + 3,437.50
a= 312.50

Finally
Y= 312.50 + 6.88 X
 Finding a with lowest point (1000;100)
Y = a + bX Y =a + 6.88 X
1,000 =a + 6.88 100
1,000 =a + 687.50
a= 312.50

Finally
Y= 312.50 + 6.88 X
 Month
Setup Costs = Y ($)
January 1000
February 1250
March 2250
April 2500
May 3750
ƩY = 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 =
ƩX^2 XY
Regression Formula :
ƩX
100 10000 100000 Regression Equation y =
200 40000 250000
300 90000 675000 Slope(b) = (NΣXY - (ΣX
400 160000 1000000
500 250000 1875000 Intercept(a) = (ΣY - b(ΣX
ƩX = 1500 ƩX^2 = 550000 ƩXY = 3900000

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

6.75

750 - b (1500)) / 5

-0.77720207
125.00
6.750 Y = 125 + 6,75X

0.97175126

0.9443005
gression Formula :

gression Equation y = a + bx

ope(b) = (NΣXY - (ΣX)(ΣY)) / (NΣX2 - (ΣX)2)

ercept(a) = (ΣY - b(ΣX)) / N

High and Low Method

High Cost – Low Cost

b= High Units – Low Units

b= 6.875
Y = 312.50 + 6.875 X
 Month Mhrs Summer Utilities Cost
Jan 1340.00 0.00 1688.00
Feb 1298.00 0.00 1636.00
Mar 1376.00 0.00 1734.00
April 1405.00 0.00 1770.00
May 1500.00 1.00 2390.00
June 1432.00 1.00 2304.00
July 1322.00 1.00 2166.00
August 1416.00 1.00 2284.00
Sept 1370.00 1.00 1730.00
Oct 1580.00 0.00 1991.00
Nov 1460.00 0.00 1840.00
Dec 1455.00 0.00 1833.00