PB5-2
1) Scattergraph
	Number of	Operating
Month	Window Dsplys	Costs
January	40	1,530
February	42	1,720
March	66	2,100
April	75	2,675
May	80	3,250
June	83	3,760
July	81	3,270
August	87	3,155
September	80	2,980
October	58	2,090
November	67	1,950
December	77	2,925
2)
3)
Month	# of Windows	Total Cost
Difference
Variable Cost Per Unit: Difference in total cost / Difference in Activity
Fixed Cost: Total Cost - (Variable cost per unit x the activity)
Y = A + B(X)
Total Cost =
4)
Total Cost of 96 Windows =
6) & 7)
Regression Output:
	Coefficients
Intercept	-260.4230343
X Variable 1	41.30391915
Y = A + B(X)
Total Cost =