| The SAS System |
| Obs | Region | State | Month | Expenses | Revenue |
| 1 | Southern | GA | JAN97 | 2000 | 8000 |
| 2 | Southern | GA | FEB97 | 1200 | 6000 |
| 3 | Southern | FL | FEB97 | 8500 | 11000 |
| 4 | Northern | NY | FEB97 | 3000 | 4000 |
| 5 | Northern | NY | MAR97 | 6000 | 5000 |
| 6 | Southern | FL | MAR97 | 9800 | 13500 |
| 7 | Northern | MA | MAR97 | 1500 | 1000 |