Month January February March April May June July X independent dependent variable variable Occupancy Maintenanc Days e Costs 5,600 $7.900 7,100 $8.500 5,000 $7400 $8.200 7.300 $9,100 8,000 $9,800 6.200 $7,800 6,500 High-low High Low Maintenance costs Occupancy Days Difference Y b High Maintenance Costs Less variable portion b x high occupancy days Total high variable portion Fixed poction=a Cost formula Xor Occupancy days Least Squares Regression a or intercept bor slope Rsquared or RSQ Cost formula Xof Occupancy days