Subject: Managment accounting

a) Odino chemicals limited are aware that its power costs are semi variable cost and over the last six months these costs have shown the following relationship with a standard measure of output.

Month	Output (standard units)	Total power costs 000
1	12	6.2
2	18	8.0
3	19	8.6
4	20	10.4
5	24	10.2
6	30	12.4

Required Using the method of least squares, determine on appropriate linear relationship