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Purely 10% of the a hundred and fifty or so identified influence craters on the earth date from the early Precambrian period, a period of time masking 88% of the Earths background. but this period encompasses occasions within the foundation and evolution of our planet from the starting place of existence itself to the advancements of the continents. The papers during this quantity have been provided at a workshop subsidized by means of the eu technological know-how beginning clinical community on impression cratering held in Cambridge, united kingdom, in December 1998.
Создание собственной мебели может стать Вашим хобби. Вы начинаете делать одну или две вещи, которые важны для дома, сначала Вы делаете кое-что только для забавы и после этого Вы будете увлечены. Мы были увлечены на годы и поскольку Вы листаете страницы этой книги, мы надеемся, что Вы найдете кое-что, что привлекает Вас и что Вы присоединитесь к нам в удовольствии создания собственной мебели.
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The line of best fit is a cost equation (or linear function) of the form y = a + bx where a = fixed costs and b = variable cost per unit. A scattergraph can be used to make an estimate of fixed and variable costs by drawing a ‘line of best fit’ through the points which represents all of the points plotted. • Regression analysis can be used to establish the equation of the line of best fit, and therefore, the fixed and variable costs. Establishing a linear function Regression analysis, like the high/low method, can be used to predict the linear relationship between two variables (the linear functiony = a + bx).
96 or 96%. This would be interpreted as high correlation. The other 8% of variations in total costs are assumed to be due to random fluctuations. The correlation between sales of cigars and CD players would be high despite no causal relationship. For example there may be stepped fixed cost such as an additional supervisor that is required at 11,800 units. 63 KAPLAN PUBLISHING 55 Business mathematics 56 KAPLAN PUBLISHING chapter 4 Ordering and accounting for inventory Chapter learning objectives Upon completion of this chapter you will be able to: • describe, for a manufacturing business, the different procedures and documents necessary for the ordering, receiving and issuing of materials from inventory • interpret the entries and balances in the material inventory account for a manufacturing business • describe the control procedures that can be used in a manufacturing business to monitor physical and ‘book’ inventory and to minimise discrepancies and losses.
Fixed cost = Total cost at activity level Total variable cost Expandable text Illustration 1 Analysis of costs into fixed and variable elements Output (Units) Total cost ($) 200 7,000 300 8,000 400 9,000 26 KAPLAN PUBLISHING chapter 2 Required: (a) Find the variable cost per unit. (b) Find the total fixed cost. (c) Estimate the total cost if output is 350 units. (d) Estimate the total cost if output is 600 units. Expandable text Test your understanding 6 The total costs incurred at various output levels in a factory have been measured as follows: Output (units) 26 30 33 44 48 50 Total cost ($) 6,566 6,510 6,800 6,985 7,380 7,310 Required: Using the high/low method, analyse the total cost into fixed and variable components.