Applying the hi low method determine fixed costs and variable costs per unit
Determine the linear equation in the form of y=mx + b
Month	Miles	Total Cost
January	80,000	$144,000
February	50,000	120,000
March	70,000	141,000
April	90,000	195,000
Fixed costs
variable costs per unit
linear equation in the form of y=mx + b

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