The following regression model delves into the relationship between the cost of operating a secondary educational institution, the number of students, and the type of school.There are two types of schools, namely occupational schools and regular schools. Occupational schools, as their name implies, are designed to impart vocational education and technical skills that are essential for the successful completion of specific job tasks. On the other hand, regular schools offer a comprehensive curriculum that encompasses a wide spectrum of disciplines such as literature, mathematics, natural sciences, social sciences, and a plethora of elective options.The model employs the following equation as its foundation, providing a starting point for the examination of this complex relationship.