The management of the Beshy Fitness Club believes that the attendance by its members is an appropriate activity measure for total operating cost Shown below are attendance figures and total operating costs for the past six months Members Operating Attendance Cost Jan- -150,000- -P786,000 Feb- -130,000- -P735,000 Mar- -160,000- -P792,000 Apr- -$706,000 --120,000-- May- -170,000- -P799,000 Jun- -190,000- -P874,000 What is Beshy's dependent variable?