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15,000 units in a process that are 80% complete are referred to as: Portman Company's activity for the first three months of 2016 are as

15,000 units in a process that are 80% complete are referred to as:

Portman Company's activity for the first three months of 2016 are as follows: Machine Hours Electrical Cost January 2,100 $4,800 February 2,600 $5,800 March 2,900 $6,400 Using the high-low method, how much is the cost per machine hour?

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