Your company provides a variety of delivery services. Management wants to know the volume of a particular delivery that would generate $10,500 per month in operating profits before taxes. The company charges $20 per delivery.

The controllers office has estimated overhead costs at $9,000 per month for fixed costs and $12 per delivery for variable costs. You believe that the company should use regression analysis. Your analysis shows the results to be:

Monthly overhead = $23,617 + $10.72 per delivery

Your estimate was based on the following data:

Month	Overhead Costs	Number of Deliveries
1	$142,610	11,680
2	151,850	12,430
3	192,660	15,910
4	141,160	11,500
5	203,990	13,030
6	180,540	14,980
7	159,530	12,760
8	183,970	15,310
9	194,580	15,700
10	150,220	12,220
11	154,240	12,880
12	185,150	15,550
13	183,160	14,830

The company controller is somewhat surprised that the cost estimates are so different. You have been asked to recheck your work and see if you can figure out the difference between your results and the controllers results.

Required:

A. Analyze the data and your results in the graph below.

I have completed this - no need to respond.

B. Perform a regression analysis in Excel to determine the regression coefficients for the data. (Round your final answers to 2 decimal places.)

Intercept:

Number of deliveries:

C. Change the question to "Determine the amount of deliveries needed to earn operating profits of $10,500. (Round your intermediate calculations 2 decimal places. Roundup "unit" answer to the nearest whole number.)

No of units: