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【正文】 ion Positive Correlation Machine Hours Utilities Costs r approaches +1 Machine Hours Utilities Costs 3 42 Coefficient of Correlation Negative Correlation Hours of Safety Training Industrial Accidents r approaches 1 Hours of Safety Training Industrial Accidents 3 43 Coefficient of Correlation No Correlation Hair Length Accounting Grade r ~ 0 Hair Length Accounting Grade 3 44 TC = b0 + ( b1X1) + (b2X2) + . . . b0 = the fixed cost or intercept b1 = the variable rate for the first independent variable X1 = the first independent variable b2 = the variable rate for the second independent variable X2 = the second independent variable Multiple Regression 3 45 Multiple Regression M on t h M hrs S um m e r U t i l i t i e s C os tJ a n 1 , 3 4 0 0 $ 1 , 6 8 8Fe b 1 , 2 9 8 0 1 , 6 3 6M a r 1 , 3 7 6 0 1 , 7 3 4A p r i l 1 , 4 0 5 0 1 , 7 7 0M a y 1 , 5 0 0 1 2 , 3 9 0J u n e 1 , 4 3 2 1 2 , 3 0 4J u l y 1 , 3 2 2 1 2 , 1 6 6A u g u s t 1 , 4 1 6 1 2 , 2 8 4S e p t 1 , 3 7 0 1 1 , 7 3 0O c t 1 , 5 8 0 0 1 , 9 9 1N o v 1 , 4 6 0 0 1 , 8 4 0D e c 1 , 4 5 5 0 1 , 8 3 3Data for Phoenix Factory Utilities Cost Regression 3 46 Multiple Regression C o n s t a n t 2 4 3 . 1 1 1 4 9 9 7 1 5 9S t d E r r o f Y E s t 5 5 . 5 0 8 2 8 2 9 3 5 6 4 4 7R S q u a r e d 0 . 9 6 7 1 7 9 2 7 2 5 5 4 5 2N o . o f O b s e r v a t i o n 12D e g r e e s o f Fr e e d o m 9X C o e f f i c i e n t ( s ) 1 . 0 9 7 1 5 7 5 0 5 1 9 4 6 5 1 0 . 4 9 0 7 3 3 6 1 4 4 7S t d E r r o f C o e f . 0 . 2 1 0 2 2 6 3 3 2 1 1 5 5 9 3 3 2 . 5 4 8 9 4 6 4 5 3 2 5 1 9Multiple Regression for Phoenix Factory Utilities Cost 3 47 The results gives rise to the following equation: Utilities cost = $ + $(Machine hours) + ($ x Summer) R2 = .967, or percent of the variation in utilities cost is explained by the machine hours and summer variables. Multiple Regression 3 48 Managerial Judgment Managerial judgment is critically important in determining cost behavior, and it is by far the most widely used method in practice. 3 49 The End Chapter Three
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