1 900,000
2 750,000
3 750,000
4 600,000
5 600,000
6 875,000
7 875,000
8 1,000,000
9 800,000
10 800,000
11 550,000
12 600,000
9,100,000
Jam Tenaga Kerja Langsung (X)
6,000
5,500
4,250
4,000
4,500
7,000
6,000
8,000
6,000
6,000
4,500
4,500
66,250
High and Low
Jam Tenaga Kerja Biaya Penyusutan Peralatan
Bulan Ke
Langsung (X) (Y)
1 6,000 900,000
2 5,500 750,000
3 4,250 750,000
4 4,000 600,000
5 4,500 600,000
6 7,000 875,000
7 6,000 875,000
8 8,000 1,000,000
9 6,000 800,000
10 6,000 800,000
11 4,500 550,000
12 4,500 600,000
66,250 9,100,000
400,000
4,000
100 Elemen Variabel
Y = a + bx
Y = 200.000 + 100x
Scattergraph
Jam Tenaga Kerja Langsung Biaya Penyusutan
Bulan Ke
(X) Peralatan (Y)
1 6,000 900,000
2 5,500 750,000
3 4,250 750,000
4 4,000 600,000
5 4,500 600,000
6 7,000 875,000
7 6,000 875,000
8 8,000 1,000,000
9 6,000 800,000
10 6,000 800,000
11 4,500 550,000
12 4,500 600,000
n 66,250 9,100,000
5,520.83 758,333.33
Y = 200.000 + 101.13x
Biaya Penyusutan Peralatan (Y)
1,200,000
1,000,000
800,000
Biaya Penyusutan Perala-
tan (Y)
600,000
400,000
200,000
-
Least-Square
Jam Tenaga Kerja Langsung Biaya Penyusutan Peralatan
Bulan Ke
(X) (Y)
1 6,000 900,000
2 5,500 750,000
3 4,250 750,000
4 4,000 600,000
5 4,500 600,000
6 7,000 875,000
7 6,000 875,000
8 8,000 1,000,000
9 6,000 800,000
10 6,000 800,000
11 4,500 550,000
12 4,500 600,000
66,250 9,100,000
b 623,550,000,000
602,875,000,000
20,675,000,000.00
4,584,750,000
4,389,062,500
195,687,500
105.65
a 9,100,000
6,999,521
2,100,479.08 175,039.92
Y = 175,039.92 + 105,65x
X*Y X2
5,400,000,000 36,000,000
4,125,000,000 30,250,000
3,187,500,000 18,062,500
2,400,000,000 16,000,000
2,700,000,000 20,250,000
6,125,000,000 49,000,000
5,250,000,000 36,000,000
8,000,000,000 64,000,000
4,800,000,000 36,000,000
4,800,000,000 36,000,000
2,475,000,000 20,250,000
2,700,000,000 20,250,000
51,962,500,000 382,062,500
b Elemen Variabel
a Biaya Tetapnya