Managerial Accounting

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Plot-Salary

MONTH NRVS (X) SALARY (Y) XY X squared Y squared VACATION ADV/TRNG SPLY/LNDRY FREIGHT VEHICLES DEMO'S FLOOR-PLAN TOTAL NRVS 249
1 197 197 52,951 52,951 10,431,347 38,809 2,803,808,401 - 0 22,561 1,118 382 2,052 1,881 (78,173) 2,814,334,280 SALARIES 82,516 A-fixed cost
2 133 133 47,054 47,054 6,258,182 17,689 2,214,078,916 - 0 19,040 3,573 409 1,405 695 28,456 2,220,502,473 VC/UNIT 331.39 B-variable cost
3 132 132 55,372 55,372 7,309,104 17,424 3,066,058,384 - 0 14,373 1,388 742 1,380 469 34,423 3,073,548,431 TOTAL-HIGH 35,217.92
4 141 141 46,114 46,114 6,502,074 19,881 2,126,500,996 - 0 15,022 2,894 675 2,057 125 5,697 2,133,141,649 TOTAL-LOW 35,217.92
5 182 182 48,309 48,309 8,792,238 33,124 2,333,759,481 - 0 19,966 1,896 572 1,603 131 34,599 2,342,740,228
6 156 156 49,643 49,643 7,744,308 24,336 2,464,427,449 - 0 12,019 1,188 407 2,524 1,229 53,737 2,472,366,483 VACATION
7 196 196 55,784 55,784 10,933,664 38,416 3,111,854,656 300 13,217 3,912 643 2,348 1,206 5,507 3,122,965,437
8 178 178 47,957 47,957 8,536,346 31,684 2,299,873,849 - 0 17,303 2,012 605 1,208 436 32,436 2,308,591,793
9 159 159 53,743 53,743 8,545,137 25,281 2,888,310,049 - 0 16,535 2,717 209 2,400 1,476 28,950 2,897,040,240
10 141 141 53,109 53,109 7,488,369 19,881 2,820,565,881 - 0 23,821 1,102 184 2,076 1,168 20,876 2,828,229,576
11 152 152 45,491 45,491 6,914,632 23,104 2,069,431,081 300 14,146 2,630 331 1,677 635 45,278 2,076,524,796
12 31 31 57,479 57,479 1,781,849 961 3,303,835,441 - 0 22,223 7,043 560 2,183 1,014 66,745 3,305,832,977
13 280 280 49,049 49,049 13,733,720 78,400 2,405,804,401 - 0 19,992 1,999 582 1,927 (477) (30,104) 2,419,708,538
14 136 136 46,698 46,698 6,350,928 18,496 2,180,703,204 300 20,251 1,192 603 1,156 1,839 50,583 2,187,241,948
15 174 174 59,790 59,790 10,403,460 30,276 3,574,844,100 200 20,082 1,336 492 1,898 1,260 18,803 3,585,441,487
16 171 171 80,773 80,773 13,812,183 29,241 6,524,277,529 600 26,716 3,873 559 1,808 510 23,080 6,538,337,645
17 167 167 71,130 71,130 11,878,710 27,889 5,059,476,900 9,212 25,223 5,560 356 1,816 2,350 18,774 5,071,589,050
18 161 161 82,490 82,490 13,280,890 25,921 6,804,600,100 6,007 21,106 1,737 439 1,384 (288) 23,802 6,818,126,078
19 173 173 98,172 98,172 16,983,756 29,929 9,637,741,584 500 17,799 1,847 1,628 1,962 1,591 33,848 9,655,010,788
20 161 161 90,685 90,685 14,600,285 25,921 8,223,769,225 2,690 28,038 4,415 (12) 2,446 (3,308) 13,480 8,238,624,550
21 167 167 97,771 97,771 16,327,757 27,889 9,559,168,441 600 37,284 2,827 480 2,296 1,709 22,965 9,575,787,790
22 153 153 87,129 87,129 13,330,737 23,409 7,591,462,641 1,740 24,236 5,836 79 3,175 798 18,898 7,605,045,807
23 201 201 95,910 95,910 19,277,910 40,401 9,198,728,100 2,074 27,244 3,387 188 1,287 (2,025) 38,699 9,218,309,085
24 33 33 109,192 109,192 3,603,336 1,089 11,922,892,864 2,782 20,376 12,132 593 2,563 1,010 68,285 11,926,823,414
25 227 227 89,041 89,041 20,212,307 51,529 7,928,299,681 1,880 26,719 4,383 769 2,205 2,493 (44,140) 7,948,735,908
26 150 150 92,165 92,165 13,824,750 22,500 8,494,387,225 3,602 14,727 10,231 593 2,289 (2,051) 36,311 8,508,484,507
27 142 142 88,981 88,981 12,635,302 20,164 7,917,618,361 744 27,880 7,734 414 1,891 386 19,865 7,930,510,703
28 104 104 95,898 95,898 9,973,392 10,816 9,196,426,404 960 21,872 (684) 425 2,288 178 19,013 9,206,646,460
29 121 121 96,245 96,245 11,645,645 14,641 9,263,100,025 - 0 18,705 8,329 483 2,223 (262) 16,228 9,274,998,507
30 99 99 106,364 106,364 10,530,036 9,801 11,313,300,496 - 0 23,835 2,540 417 1,683 (1,356) 37,637 11,324,117,817
31 150 150 90,564 90,564 13,584,600 22,500 8,201,838,096 1,950 25,605 5,862 222 1,586 486 (1,121) 8,215,660,914
32 144 144 98,418 98,418 14,172,192 20,736 9,686,102,724 1,540 17,763 6,998 49 1,751 (1,924) 34,757 9,700,553,422
33 154 154 110,436 110,436 17,007,144 23,716 12,196,110,096 2,693 32,379 8,131 818 2,082 1,547 26,419 12,213,435,897
34 130 130 102,042 102,042 13,265,460 16,900 10,412,569,764 1,060 19,324 6,026 1,015 1,714 132 21,134 10,426,106,613
35 202 202 124,413 124,413 25,131,426 40,804 15,478,594,569 3,519 22,412 9,120 1,255 2,173 (2,337) 18,578 15,504,070,345
36 51 51 116,897 116,897 5,961,747 2,601 13,664,908,609 1,520 29,998 6,798 68 1,779 1,195 91,520 13,671,239,629
37 148 148 97,083 97,083 14,368,284 21,904 9,425,108,889 1,080 9,112 6,627 565 1,324 1,164 (73,753) 9,439,639,362
38 153 153 104,727 104,727 16,023,231 23,409 10,967,744,529 3,230 38,616 5,892 369 1,523 (1,839) 30,443 10,984,078,857
39 83 83 95,622 95,622 7,936,626 6,889 9,143,566,884 953 22,690 3,450 (182) 2,087 454 17,725 9,151,748,820
40 101 101 96,438 96,438 9,740,238 10,201 9,300,287,844 1,244 14,703 5,259 709 2,095 868 26,402 9,310,282,439
41 140 140 114,995 114,995 16,099,300 19,600 13,223,850,025 - 0 28,764 2,294 1,006 1,304 (1,990) (3,789) 13,240,226,504
42 132 132 105,337 105,337 13,904,484 17,424 11,095,883,569 160 27,253 8,155 521 1,667 1,869 15,090 11,110,070,866
43 112 112 98,989 98,989 11,086,768 12,544 9,798,822,121 2,480 24,419 1,621 514 1,040 329 (945) 9,810,148,869
44 127 127 124,352 124,352 15,792,704 16,129 15,463,419,904 1,800 26,011 902 917 2,880 (1,897) 30,405 15,479,538,459
45 139 139 115,875 115,875 16,106,625 19,321 13,427,015,625 1,417 24,492 5,158 (77) 1,281 2,959 14,781 13,443,423,332
46 156 156 113,035 113,035 17,633,460 24,336 12,776,911,225 1,820 31,158 2,901 450 2,259 417 15,613 12,794,849,709
47 126 126 119,106 119,106 15,007,356 15,876 14,186,239,236 3,338 32,213 14,426 120 1,394 (2,659) 40,968 14,201,590,480
48 33 33 104,199 104,199 3,438,567 1,089 10,857,431,601 1,537 30,177 9,250 819 1,516 4,517 43,189 10,861,170,660
49 209 209 98,938 98,938 20,678,042 43,681 9,788,727,844 1,866 26,737 1,694 853 1,657 601 (20,127) 9,809,660,724
50 124 124 108,606 108,606 13,467,144 15,376 11,795,263,236 3,676 31,084 9,040 498 2,266 (284) 18,236 11,809,027,484
51 131 131 106,396 106,396 13,937,876 17,161 11,320,108,816 1,197 33,278 2,099 605 1,952 668 15,176 11,334,331,620
52 144 144 106,778 106,778 15,376,032 20,736 11,401,541,284 241 32,657 9,328 483 1,852 1,409 25,245 11,417,222,823
53 93 93 124,805 124,805 11,606,865 8,649 15,576,288,025 500 29,794 4,268 788 1,704 (1,771) 6,493 15,588,194,925
54 199 199 110,153 110,153 21,920,447 39,601 12,133,683,409 1,910 38,431 5,407 529 1,882 453 21,851 12,155,934,226
55 170 170 117,276 117,276 19,936,920 28,900 13,753,660,176 800 27,640 9,305 (180) 977 1,310 7 13,773,900,407
56 186 186 112,055 112,055 20,842,230 34,596 12,556,323,025 980 28,657 1,803 (242) 846 (2,844) 17,192 12,577,470,353
57 200 200 114,765 114,765 22,953,000 40,000 13,171,005,225 1,695 36,425 8,839 859 2,856 1,532 14,864 13,194,294,825
58 146 146 128,007 128,007 18,689,022 21,316 16,385,792,049 1,560 27,720 10,944 (492) 1,864 1,400 10,121 16,404,811,518
59 222 222 116,811 116,811 25,932,042 49,284 13,644,809,721 2,249 27,941 5,775 245 1,141 (3,513) 7,946 13,671,066,453
60 73 73 115,899 115,899 8,460,627 5,329 13,432,578,201 1,594 30,950 12,750 717 486 1,746 188,040 13,441,512,238
1830 8796 5,443,506 783,702,813 1,419,510 532,565,292,186 84,100 1,460,714 300,269 28,628 110,148 18,820 1,317,018 533,364,621,218
a= 833,661,258,912 106,866 FIXED COST
7800984
b= (858,909,996) (110.10) VARIABLE COST
7800984
r= (858,909,996) (0.20)
1.8115132686567E+19
4256187576.52514
R sq= 0.041 R-squared

SALARY (Y)

197 133 132 141 182 156 196 178 159 141 152 31 280 136 174 171 167 161 173 161 167 153 201 33 227 150 142 104 121 99 150 144 154 130 202 51 148 153 83 101 140 132 112 127 139 156 126 33 209 124 131 144 93 199 170 186 200 146 222 73 52951 47054 55372 46114 48309 49643 55784 47957 53743 53109 45491 57479 49049 46698 59790 80773 71130 82490 98172 90685 97771 87129 95910 109192 89041 92165 88981 95898 96245 106364 90564 98418 110436 102042 124413 116897 97083 104727 95622 96438 114995 105337 98989 124352 115875 113035 119106 104199 98938 108606 106396 106778 124805 110153 117276 112055 114765 128007 116811 115899

NRVS (X) 197 133 132 141 182 156 196 178 159 141 152 31 280 136 174 171 167 161 173 161 167 153 201 33 227 150 142 104 121 99 150 144 154 130 202 51 148 153 83 101 140 132 112 127 139 156 126 33 209 124 131 144 93 199 170 186 200 146 222 73 197 133 132 141 182 156 196 178 159 141 152 31 280 136 174 171 167 161 173 161 167 153 201 33 227 150 142 104 121 99 150 144 154 130 202 51 148 153 83 101 140 132 112 127 139 156 126 33 209 124 131 144 93 199 170 186 200 146 222 73 SALARY (Y)

52951 47054 55372 46114 48309 49643 55784 47957 53743 53109 45491 57479 49049 46698 59790 80773 71130 82490 98172 90685 97771 87129 95910 109192 89041 92165 88981 95898 96245 106364 90564 98418 110436 102042 124413 116897 97083 104727 95622 96438 114995 105337 98989 124352 115875 113035 119106 104199 98938 108606 106396 106778 124805 110153 117276 112055 114765 128007 116811 115899

60 Months

MONTH NRVS SALARY VACATION ADV/TRNG SPLY/LNDRY FREIGHT VEHICLES DEMO'S FLOOR-PLAN TOTAL
1 197 52,951 - 0 22,561 1,118 382 2,052 1,881 (78,173) 2,772
2 133 47,054 - 0 19,040 3,573 409 1,405 695 28,456 100,632
3 132 55,372 - 0 14,373 1,388 742 1,380 469 34,423 108,147
4 141 46,114 - 0 15,022 2,894 675 2,057 125 5,697 72,584
5 182 48,309 - 0 19,966 1,896 572 1,603 131 34,599 107,076
6 156 49,643 - 0 12,019 1,188 407 2,524 1,229 53,737 120,747
7 196 55,784 300 13,217 3,912 643 2,348 1,206 5,507 82,917
8 178 47,957 - 0 17,303 2,012 605 1,208 436 32,436 101,957
9 159 53,743 - 0 16,535 2,717 209 2,400 1,476 28,950 106,030
10 141 53,109 - 0 23,821 1,102 184 2,076 1,168 20,876 102,336
11 152 45,491 300 14,146 2,630 331 1,677 635 45,278 110,488
12 31 57,479 - 0 22,223 7,043 560 2,183 1,014 66,745 157,247
13 280 49,049 - 0 19,992 1,999 582 1,927 (477) (30,104) 42,968
14 136 46,698 300 20,251 1,192 603 1,156 1,839 50,583 122,622
15 174 59,790 200 20,082 1,336 492 1,898 1,260 18,803 103,861
16 171 80,773 600 26,716 3,873 559 1,808 510 23,080 137,919
17 167 71,130 9,212 25,223 5,560 356 1,816 2,350 18,774 134,421
18 161 82,490 6,007 21,106 1,737 439 1,384 (288) 23,802 136,677
19 173 98,172 500 17,799 1,847 1,628 1,962 1,591 33,848 157,347
20 161 90,685 2,690 28,038 4,415 (12) 2,446 (3,308) 13,480 138,434
21 167 97,771 600 37,284 2,827 480 2,296 1,709 22,965 165,932
22 153 87,129 1,740 24,236 5,836 79 3,175 798 18,898 141,891
23 201 95,910 2,074 27,244 3,387 188 1,287 (2,025) 38,699 166,764
24 33 109,192 2,782 20,376 12,132 593 2,563 1,010 68,285 216,933
25 227 89,041 1,880 26,719 4,383 769 2,205 2,493 (44,140) 83,350
26 150 92,165 3,602 14,727 10,231 593 2,289 (2,051) 36,311 157,867
27 142 88,981 744 27,880 7,734 414 1,891 386 19,865 147,895
28 104 95,898 960 21,872 (684) 425 2,288 178 19,013 139,950
29 121 96,245 - 0 18,705 8,329 483 2,223 (262) 16,228 141,951
30 99 106,364 - 0 23,835 2,540 417 1,683 (1,356) 37,637 171,120
31 150 90,564 1,950 25,605 5,862 222 1,586 486 (1,121) 125,154
32 144 98,418 1,540 17,763 6,998 49 1,751 (1,924) 34,757 159,352
33 154 110,436 2,693 32,379 8,131 818 2,082 1,547 26,419 184,505
34 130 102,042 1,060 19,324 6,026 1,015 1,714 132 21,134 152,447
35 202 124,413 3,519 22,412 9,120 1,255 2,173 (2,337) 18,578 179,133
36 51 116,897 1,520 29,998 6,798 68 1,779 1,195 91,520 249,775
37 148 97,083 1,080 9,112 6,627 565 1,324 1,164 (73,753) 43,202
38 153 104,727 3,230 38,616 5,892 369 1,523 (1,839) 30,443 182,961
39 83 95,622 953 22,690 3,450 (182) 2,087 454 17,725 142,799
40 101 96,438 1,244 14,703 5,259 709 2,095 868 26,402 147,718
41 140 114,995 - 0 28,764 2,294 1,006 1,304 (1,990) (3,789) 142,584
42 132 105,337 160 27,253 8,155 521 1,667 1,869 15,090 160,052
43 112 98,989 2,480 24,419 1,621 514 1,040 329 (945) 128,447
44 127 124,352 1,800 26,011 902 917 2,880 (1,897) 30,405 185,370
45 139 115,875 1,417 24,492 5,158 (77) 1,281 2,959 14,781 165,886
46 156 113,035 1,820 31,158 2,901 450 2,259 417 15,613 167,653
47 126 119,106 3,338 32,213 14,426 120 1,394 (2,659) 40,968 208,906
48 33 104,199 1,537 30,177 9,250 819 1,516 4,517 43,189 195,204
49 209 98,938 1,866 26,737 1,694 853 1,657 601 (20,127) 112,219
50 124 108,606 3,676 31,084 9,040 498 2,266 (284) 18,236 173,122
51 131 106,396 1,197 33,278 2,099 605 1,952 668 15,176 161,371
52 144 106,778 241 32,657 9,328 483 1,852 1,409 25,245 177,993
53 93 124,805 500 29,794 4,268 788 1,704 (1,771) 6,493 166,581
54 199 110,153 1,910 38,431 5,407 529 1,882 453 21,851 180,616
55 170 117,276 800 27,640 9,305 (180) 977 1,310 7 157,135
56 186 112,055 980 28,657 1,803 (242) 846 (2,844) 17,192 158,447
57 200 114,765 1,695 36,425 8,839 859 2,856 1,532 14,864 181,835
58 146 128,007 1,560 27,720 10,944 (492) 1,864 1,400 10,121 181,124
59 222 116,811 2,249 27,941 5,775 245 1,141 (3,513) 7,946 158,595
60 73 115,899 1,594 30,950 12,750 717 486 1,746 188,040 352,182
TOTAL 5,443,506 84,100 1,460,714 300,269 28,628 110,148 18,820 1,317,018 8,763,203

HighLow

MONTH NRVS SALARY VACATION ADV/TRNG SPLY/LNDRY FREIGHT VEHICLES DEMO'S FLOOR-PLAN TOTAL NRVS 249
1 197 52,951 - 0 22,561 1,118 382 2,052 1,881 (78,173) 2,772 SALARIES 82,516 VEHICLES
2 133 47,054 - 0 19,040 3,573 409 1,405 695 28,456 100,632 VC/UNIT 331.39 VC/UNIT
3 132 55,372 - 0 14,373 1,388 742 1,380 469 34,423 108,147 FIXED-HIGH 35,217.92 FIXED-HIGH
4 141 46,114 - 0 15,022 2,894 675 2,057 125 5,697 72,584 FIXED-LOW 35,217.92 FIXED-LOW
5 182 48,309 - 0 19,966 1,896 572 1,603 131 34,599 107,076
6 156 49,643 - 0 12,019 1,188 407 2,524 1,229 53,737 120,747 VACATION DEMOS
7 196 55,784 300 13,217 3,912 643 2,348 1,206 5,507 82,917 VC/UNIT VC/UNIT
8 178 47,957 - 0 17,303 2,012 605 1,208 436 32,436 101,957 FIXED-HIGH FIXED-HIGH
9 159 53,743 - 0 16,535 2,717 209 2,400 1,476 28,950 106,030 FIXED-LOW FIXED-LOW
10 141 53,109 - 0 23,821 1,102 184 2,076 1,168 20,876 102,336
11 152 45,491 300 14,146 2,630 331 1,677 635 45,278 110,488 ADV/TRNG FLOOR PLAN
12 31 57,479 - 0 22,223 7,043 560 2,183 1,014 66,745 157,247 VC/UNIT VC/UNIT
13 280 49,049 - 0 19,992 1,999 582 1,927 (477) (30,104) 42,968 FIXED-HIGH FIXED-HIGH
14 136 46,698 300 20,251 1,192 603 1,156 1,839 50,583 122,622 FIXED-LOW FIXED-LOW
15 174 59,790 200 20,082 1,336 492 1,898 1,260 18,803 103,861
16 171 80,773 600 26,716 3,873 559 1,808 510 23,080 137,919 SPLY/LNDRY TOTAL
17 167 71,130 9,212 25,223 5,560 356 1,816 2,350 18,774 134,421 VC/UNIT VC/UNIT
18 161 82,490 6,007 21,106 1,737 439 1,384 (288) 23,802 136,677 FIXED-HIGH FIXED-HIGH
19 173 98,172 500 17,799 1,847 1,628 1,962 1,591 33,848 157,347 FIXED-LOW FIXED-LOW
20 161 90,685 2,690 28,038 4,415 (12) 2,446 (3,308) 13,480 138,434
21 167 97,771 600 37,284 2,827 480 2,296 1,709 22,965 165,932 FREIGHT
22 153 87,129 1,740 24,236 5,836 79 3,175 798 18,898 141,891 VC/UNIT
23 201 95,910 2,074 27,244 3,387 188 1,287 (2,025) 38,699 166,764 FIXED-HIGH
24 33 109,192 2,782 20,376 12,132 593 2,563 1,010 68,285 216,933 FIXED-LOW
25 227 89,041 1,880 26,719 4,383 769 2,205 2,493 (44,140) 83,350
26 150 92,165 3,602 14,727 10,231 593 2,289 (2,051) 36,311 157,867
27 142 88,981 744 27,880 7,734 414 1,891 386 19,865 147,895 VC/Unit(Sal) 718.10 31
28 104 95,898 960 21,872 (684) 425 2,288 178 19,013 139,950 total fixed 35,217.92
29 121 96,245 - 0 18,705 8,329 483 2,223 (262) 16,228 141,951 total 57,479.00
30 99 106,364 - 0 23,835 2,540 417 1,683 (1,356) 37,637 171,120 VC/Unit(Sal) 49.40 280
31 150 90,564 1,950 25,605 5,862 222 1,586 486 (1,121) 125,154 total fixed 35,217.92
32 144 98,418 1,540 17,763 6,998 49 1,751 (1,924) 34,757 159,352 total 49,049.00
33 154 110,436 2,693 32,379 8,131 818 2,082 1,547 26,419 184,505
34 130 102,042 1,060 19,324 6,026 1,015 1,714 132 21,134 152,447
35 202 124,413 3,519 22,412 9,120 1,255 2,173 (2,337) 18,578 179,133 VC/Unit(Sal) 635.54 146
36 51 116,897 1,520 29,998 6,798 68 1,779 1,195 91,520 249,775 total 128,007.00
37 148 97,083 1,080 9,112 6,627 565 1,324 1,164 (73,753) 43,202
38 153 104,727 3,230 38,616 5,892 369 1,523 (1,839) 30,443 182,961
39 83 95,622 953 22,690 3,450 (182) 2,087 454 17,725 142,799
40 101 96,438 1,244 14,703 5,259 709 2,095 868 26,402 147,718
41 140 114,995 - 0 28,764 2,294 1,006 1,304 (1,990) (3,789) 142,584
42 132 105,337 160 27,253 8,155 521 1,667 1,869 15,090 160,052
43 112 98,989 2,480 24,419 1,621 514 1,040 329 (945) 128,447
44 127 124,352 1,800 26,011 902 917 2,880 (1,897) 30,405 185,370
45 139 115,875 1,417 24,492 5,158 (77) 1,281 2,959 14,781 165,886
46 156 113,035 1,820 31,158 2,901 450 2,259 417 15,613 167,653
47 126 119,106 3,338 32,213 14,426 120 1,394 (2,659) 40,968 208,906
48 33 104,199 1,537 30,177 9,250 819 1,516 4,517 43,189 195,204
49 209 98,938 1,866 26,737 1,694 853 1,657 601 (20,127) 112,219
50 124 108,606 3,676 31,084 9,040 498 2,266 (284) 18,236 173,122
51 131 106,396 1,197 33,278 2,099 605 1,952 668 15,176 161,371
52 144 106,778 241 32,657 9,328 483 1,852 1,409 25,245 177,993
53 93 124,805 500 29,794 4,268 788 1,704 (1,771) 6,493 166,581
54 199 110,153 1,910 38,431 5,407 529 1,882 453 21,851 180,616
55 170 117,276 800 27,640 9,305 (180) 977 1,310 7 157,135
56 186 112,055 980 28,657 1,803 (242) 846 (2,844) 17,192 158,447
57 200 114,765 1,695 36,425 8,839 859 2,856 1,532 14,864 181,835
58 146 128,007 1,560 27,720 10,944 (492) 1,864 1,400 10,121 181,124
59 222 116,811 2,249 27,941 5,775 245 1,141 (3,513) 7,946 158,595
60 73 115,899 1,594 30,950 12,750 717 486 1,746 188,040 352,182
TOTAL 5,443,506 84,100 1,460,714 300,269 28,628 110,148 18,820 1,317,018 8,763,203

Sample

x y xy x squared y squared
1 43 43 99 99 4257 1849 9801
2 21 21 65 65 1365 441 4225
3 25 25 79 79 1975 625 6241
4 42 42 75 75 3150 1764 5625
5 57 57 87 87 4959 3249 7569
6 59 59 81 81 4779 3481 6561
sum 247 486 20485 11409 40022
a= 484979 = 65.1415715245 fixed
7445
b= 2868 = 0.3852249832 variable
7445
r = 2868 0.0000220451
1.69251843954679E+16 root of B19
130096827
r squared= 0.0000000005