método punto alto - punto bajo

costos horas de cuota costos costos costos fijos =

mes mano variables por variables costos totales -
mes de obra unidad totales costos variables
1 51,750.00 9,000 4.50 40,500.00 11,250.00
2 47,250.00 8,000 4.50 36,000.00 11,250.00
3 58,500.00 10,500 4.50 47,250.00 11,250.00
4 65,250.00 12,000 4.50 54,000.00 11,250.00
5 58,500.00 10,500 4.50 47,250.00 11,250.00

punto alto 12,000.00 65,250.00 importe 18,000.00 4.50

punto bajo 8,000.00 47,250.00 unidades 4,000.00
diferencia 4,000.00 18,000.00

método de mínimos cuadrados

y = a + bx a = [(Sy)(Sx2)-(Sx)(Sxy)]/[n(Sx2)-(Sx)2

considerando los cinco meses (meses 3 y 5 iguales)

costos
mes unidades totales
x y x2 xy
1 9,000 51,750 81,000,000 465,750,000
2 8,000 47,250 64,000,000 378,000,000
3 10,500 58,500 110,250,000 614,250,000
4 12,000 65,250 144,000,000 783,000,000
5 10,500 58,500 110,250,000 614,250,000

totales 50,000 281,250 509,500,000 2,855,250,000

x2 = 2,500,000,000

(Sy)(Sx2) = 143,296,875,000,000
(Sx)(Sxy) = 142,762,500,000,000
diferencia 1 = 534,375,000,000

n(Sx2) = 2,547,500,000
(Sx)2 = 2,500,000,000
diferencia 2 = 47,500,000

diferencia 1 / diferencia 2 = gastos fijos = 11,250.00

considerando solo los 4 meses direrentes

costos
mes unidades totales
x y x2 xy
1 9,000 51,750 81,000,000 465,750,000
2 8,000 47,250 64,000,000 378,000,000
3 10,500 58,500 110,250,000 614,250,000
4 12,000 65,250 144,000,000 783,000,000

totales 39,500 222,750 399,250,000 2,241,000,000

x2 = 1,560,250,000

(Sy)(Sx2) = 88,932,937,500,000
(Sx)(Sxy) = 88,519,500,000,000
diferencia 1 = 413,437,500,000

n(Sx2) = 1,597,000,000
(Sx)2 = 1,560,250,000
diferencia 2 = 36,750,000

diferencia 1 / diferencia 2 = gastos fijos = 11,250.00