Carla Vista Co. recently opened for business. The owner wants a cost function estimate to help with future planning. The manager feels that last months results fairly represent costs over the coming six months. Last month 800 pizzas were sold. From the following information, use account analysis to estimate the firms cost function for pizzas sold.

Wages for part-time help		$3,128
Pizza toppings		232
Pizza dough		304
Store rent		403
Depreciation on furniture and ovens		75
Napkins, paper plates, cups, and straws		88
Liability insurance		110
Advertising		60
Cleaning supplies		15
Managers salary		1,510
Utilities (electricity and telephone)		102
Soft drink purchases		496

Develop a cost function using the data from the accounting records. (Round variable cost per unit to 2 decimal places, e.g. 15.25.)

Cost function

=

$

+

$

Number of pizzas