204 Regression Case
204 Regression Case
204 Encino Com 2011 Case1.The company should use the departmental overhead rates to assign the overhead. Under plant-wide overhead rates method, in machine department the overhead cost is declining while the direct labor cost is increasing; but in assembly department, the overhead cost goes up with the increasing of the direct labor cost. It is obviously problematic. I list the regression as follows:Machine Hour Regression-Assembly DepartmentSUMMARY OUTPUTRegression StatisticsMultiple R0.538998725R Square0.290519625Adjusted R Square0.219571588Standard Error343.0600974Observations12ANOVA dfSSMSFSignificance FRegression1481920.612481920.614.094822570.070558815Residual101176902.3117690.23Total111658822.92 CoefficientsStandard Errort StatP-valueLower 95%Upper 95%Intercept7029.421739754.0539259.32217383.0129E-065349.2848928709.558586X Variable 110.028695654.95594992.02356680.07055881-1.0138488621.07124017Direct Labor Cost Regression-Assembly DepartmentSUMMARY OUTPUTRegression StatisticsMultiple R0.9739146R Square0.9485096Adjusted R Square0.9433606Standard Error92.419407Observations12ANOVA dfSSMSFSignificance FRegression11573409.41573409.4184.210939.1047E-08Residual1085413.4688541.3468Total111658822.9 CoefficientsStandard Errort StatP-valueLower 95%Upper 95%Intercept4100.8809328.3080912.4909532.002E-073369.364834832.3969X Variable 10.25929610.019104613.5724339.105E-080.216728390.3018639
Essay About Observations12Anova Dfssmsfsignificance Fregression1481920.612481920.614.094822570.070558815Residual And Regression Case
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Latest Update: June 16, 2021
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