摘要：The purpose of this study is to determine and analyze the behavior of a mixtureof past costs, as the basis in determining planning labor costs in the future.Companies that become objects of scientific research to compile this writingPT.Della Collection is located in Cakung, East Jakarta. Data collectiontechniques include literature study done by reading books related to the writingof this scientific and field studies by conducting observations and interviewsdirectly to the company to obtain data. Test results based on objective factors byusing least squares method (least squere method), obtained a linear equation Y =18510.470.091 x from the equation, we can conclude that if the company addsan hour of labor, it will add a variable cost of Rp 0.091 and the fee is fixed atUSD 18510.47. From the calculation results of the discussion of coefficient ofdetermination is equal to 96.3%, it can be concluded 96.3% change in labor costdue to the linear relationship with the volume of activity.
