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2. Using account analysis, what was the accountant's estimate of total variable costs for December? The total variable cost is 20800, and the units were

2. Using account analysis, what was the accountant's estimate of total variable costs for December? The total variable cost is 20800, and the units were 1825. I just take 20800 / 1825 = 11.39 correct rounded to the nearest cent?

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