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A manufacturing firm produces its products in batches using sophisticated machines and equipment. The general manager wanted to investigate the relationship between direct labor costs and the number of units produced per batch. She recorded the data from the last 30 batches in Xr04-65. Determine the fixed and variable labor costs.
Data from Xr04-65 Batch Size Labor Cost 25 420 35 415 20 355 30 445 40 430 20 340 20 380 20 360 40 450 35 460 35 435 40 455 30 425 25 400 35 465 25 395 40 430 25 405 30 440 30 420 20 400 25 380 35 425 40 420 30 400 40 450 35 420 20 410 30 395 25 410
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