... “rise-over-run” using the y-axis intercept and that point. For this calculation myline intersected the June data at point ($13,500, $15,500) so my rise was $11,500($4,000 to $15,500 in Total Cost) and my ... buying books in large quantity from publishers, warehousingthem, and selling in smaller quantities to bookstores. Of course, the last pieceis the bookstore, where in- store promotion and the final ... 3.2).”2 124 Understanding the NumbersHorngren, Charles, Cost Accounting: A Managerial Emphasis, 9th ed. (Upper SaddleRiver, NJ: Prentice-Hall, 1998).Zimmerman, Jerold, Accounting for Decision Making...