| Month |
x=rental returns |
y = car wash costs |
xy |
X2 |
| Jan |
2,500 |
12,000 |
3,00,00,000 |
62,50,000 |
| Feb |
2,500 |
13,600 |
3,40,00,000 |
62,50,000 |
| Mar |
2800 |
12,800 |
3,58,40,000 |
78,40,000 |
| April |
3200 |
15,800 |
5,05,60,000 |
1,02,40,000 |
| May |
3700 |
17,200 |
6,36,40,000 |
1,36,90,000 |
| June |
5200 |
25,300 |
13,15,60,000 |
2,70,40,000 |
| July |
5600 |
23,200 |
12,99,20,000 |
3,13,60,000 |
| Aug |
5700 |
24,700 |
14,07,90,000 |
3,24,90,000 |
| Sep |
4800 |
23,800 |
11,42,40,000 |
2,30,40,000 |
| Oct |
4700 |
24,100 |
11,32,70,000 |
2,20,90,000 |
| Nov |
2300 |
11,700 |
2,69,10,000 |
52,90,000 |
| Dec |
3200 |
17,700 |
5,66,40,000 |
1,02,40,000 |
|
|
|
|
|
| Total |
46,200 |
2,21,900 |
92,73,70,000 |
19,58,20,000 |
N = number of months = 12
Variable cost per rental return =( N ?xy ? ?x ?y)/{(N ?x²) ?
(?x)²}
Variable cost per rental return ={( 12 × 92,73,70,000) -
(46,200× 2,21,900) } / {(12 ×19,58,20,000) - (46,200)²}
On solving VC per Rental return = 4.0699 or 4.07
Fixed Cost per month = {?y - ( Variable cost per rental return ×
?x )/N
Fixed Cost per month = {2,21,900 - (4.07 × 46,200)} /12
Fixed cost Per month = 33,866/12 = 2822.17
