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3 Linear regression analysis Line of best fit Consider the following data which relates to the total costs incurred at various output levels in a factory: Output Total cost (units) ($) 26 6,566 30 6,510 33 6,800 44 6,985 48 7,380 50 7,310 If the data shown above is plotted on a graph, it will look like this. Scattergraph showing total costs incurred at various output levels in a factory 44 KAPLAN PUBLISHING chapter 3 • • A graph like this is known as a scattergraph (or scatter chart). • The line of best fit is a cost equation (or linear function) of the form y = a + bx where a = fixed costs and b = variable cost per unit.

Variable cost per unit is forecast to rise by 10% in 20X4. Required: Calculate the estimated total costs of producing 100 units in 20X4. KAPLAN PUBLISHING 29 Types of cost and cost behaviour Expandable text 5 Cost equations Equation of a straight line The equation of a straight line is a linear function and is represented by the following equation: • • y = a + bx • ‘b’ is the gradient/slope of the line y = a + bx (the change in y when x increases by one unit). • • ‘x’ = independent variable .  the point at which the line y = a + bx cuts the y axis (the value of y when x = 0).

One hand­made wooden train set is a cost unit (but may also be classed as a cost object).  cartons and boxes Supervisors’ salaries Oil for lubricating machines Wages of factory workers involved in production Depreciation of equipment Materials, labour or expense Expense Expense Material Direct or indirect? Labour Material Labour Indirect Indirect Direct Expense Indirect Direct Indirect Direct Test your understanding 3 (a) B Store assistants are not directly involved in producing the output (goods or services) of an organisation.

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