This is in response to a reply from one of the tutor's that thequestion was not listed. Here is the problem as indicated in thetextbook:

It is chapter 3, Problem 43 of the cost accounting textbook. TheProblem: Sympco Glass manufactures insulated windows. The firm'srepair and maintenance (R & M) cost is mixed and varies mostdirectly with machine hours worked. The following data have beengathered from recent operations:

May	1,400	$9,000
June	1,900	10,719
July	2,000	10,900
August	2,500	13,000
September	2,200	11,578
October	2,700	13,160
November	1,700	9,525
December	2,300	11,670

The first column are the month's listed. The second column ismachine hours and the third column is R & M cost.

a. Use the high-low method to estimate a cost formula forrepairs and maintenance.

b. Use the least squares regression to estimate a cost formulafor repairs and maintenance.

c. Does the answer to (a) or (b) provide the better estimate ofthe relationship between repairs and maintenance costs and machinehours? Why?

The question I have has to do with item (b) of questions 43. Inthe textbooks solutions, step 8 of 11 shows a table to estimate theleast square regression. There are five columns. The table has themonths as I provided above in one column.   Machinehours which represents (x) in the second column. The Cost whichrepresents the (y) in the third column. The next column is xy whichis a computational column where you multiply column x times columny line by line. The final column is the x squared column. This iswhere I am having a problem. I do not know how the figures in thatcolumn are computed. There is no explanation for that column.

Can you please advise me how that is computed because the ofthat column which is 36,130,000 I need to plug into the equationwhich is in step 10 of this problem.

Please advise.

thanks for your help.

Best regards,

Janet Napoletano