The number of X-rays taken and X-ray costs over the

The number of X-rays taken and X-ray costs over the last nine months in Beverly Hospital are given below:


Required:
1. Using the high-low method, estimate the cost formula for X-ray costs.
2. Using the cost formula you derived above, what X-ray costs would you expect to be incurred during a month in which 4,600 X-rays are taken?
3. Prepare a scattergraph using the data given above. Plot X-ray costs on the vertical axis and the number of X-rays taken on the horizontal axis. Draw a straight line through the two data points that correspond to the high and low levels of activity. Make sure your line intersects the Y -axis.
4. Comment on the accuracy of your high-low estimates assuming a least-squares regression analysis estimated the total fixed costs to be $6,529.41 per month and the variable cost to be $3.29 per X-ray taken. How would the straight line that you drew in requirement 3 differ from a straight line that minimizes the sum of the squared errors?
5. Using the least-squares regression estimates given in requirement 4, what X-ray costs would you expect to be incurred during a month in which 4,600 X-rays are taken?

 

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