Your accountants tell you that the cost to set up an immunization program at a preschool and

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Your accountants tell you that the cost to set up an immunization program at a preschool and immunize one child against polio is $400. The cost to immunize 20 more children is $460 more. What is the cost per child for the first child? What is the cost per child for these additional 20 children? What is the average cost per child? What concepts do these calculations illustrate?

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