OUTPUT SUMMARY Regression Statistics Multiple R 0.72 R Square 0.52 Adjusted R Square 0.47 Standard Error 3.14 Observations 12 ANOVA df Regression Residual Total Intercept X Variable 1 1 10 11 SS 108.03 98.88 206.92
server orders
MS 108.03 9.89 t Stat 0.58 3.31
F 10.93
Significance F 0.01
Coefficients Standard Error 5.98 10.31 0.01 0
P-value Lower 95% Upper 95% Lower 95.0% Upper 95.0% 0.57 -16.98 28.95 -16.98 28.95 0.01 0 0.02 0 0.02
Overhead Costs# Serv Orders 2,400 42 2,450 36 2,100 39 2,200 37 2,600 47 2,250 41 2,350 39 2,150 31 2,800 45 2,550 40 2,700 44 2,300 38
450 16
variable cost 28.13
2,150 "=" 1,278.13 fixed cost
28.13
31
total cost equals 28.13 times x plus 1278.13
SUMMARY OUTPUT Regression Statistics Multiple R 0.89 R Square 0.79 Adjusted R Square 0.76 Standard Error 19.22 Observations 12 ANOVA df Regression Residual Total Intercept X Variable 1 1 10 11
dir labor hrs
SS MS 13542.11 13542.11 3692.8 369.28 17234.92
F Significance F 36.67 0
Coefficients Standard Error -44.84 62.98 0.16 0.03
t Stat P-value -0.71 0.49 6.06 0
Lower 95% Upper 95% Lower 95.0% -185.17 95.5 -185.17 0.1 0.22 0.1
Overhead Costs Labor Hrs Dir 2,400 318 2,450 370 2,100 313 2,200 308 2,600 339 2,250 292 2,350 316 2,150 284 2,800 393 2,550 369 2,700 404 2,300 120
variable 315
550 cost 4.58 4.58 404
2,700 "=" 848.33 fixed cost
total cost equals 4.58 times x plus 848.33
Upper 95.0% 95.5 0.22
SUMMARY OUTPUT Regression Statistics Multiple R 0.24 R Square 0.06 Adjusted R Square -0.04 Standard Error 513.04 Observations 12 ANOVA df Regression Residual Total Intercept X Variable 1 1 10 11 Coefficients 2462.52 0.54
dir material costs
SS MS 159571.01 159571.01 2632095.66 263209.57 2791666.67 Standard Error 1681.47 0.7
F 0.61
Significance F 0.45
t Stat P-value Lower 95% Upper 95% Lower 95.0% 1.46 0.17 -1284.03 6209.08 -1284.03 0.78 0.45 -1.01 2.09 -1.01
Overhead Costs Dir Mat Costs variable cost 2,400 4,500 (50) -0.03 2,450 2,900 1,600 2,100 3,600 2,200 3,200 2,400 "=" 2,600 4,100 2,540.63 2,250 3,750 2,350 3,800 2,150 4,400 total cost equals -0.03125 times x plus 2540.63 2,800 4,300 2,550 3,500 not a relevant cost driver! 2,700 3,900 2,300 3,250
-0.03
4,500
Upper 95.0% 6209.08 2.09
Month 1 2 3 4 5 6 7 8 9 10 11 12
Overhead Costs 2,400 2,450 2,100 2,200 2,600 2,250 2,350 2,150 2,800 2,550 2,700 2,300
# Serv Orders 42 36 39 37 47 41 39 31 45 40 44 38
Dir Labor Hrs 318 370 313 308 339 292 316 284 393 369 404 315
Dir Mat Costs 4,500 2,900 3,600 3,200 4,100 3,750 3,800 4,400 4,300 3,500 3,900 3,250