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COST $60,000 45,000 Total Cost Line 30,000 15,000 0 500 1,000 1,500 2,000 2,500 Direct Labour Hours Variable Cost Element Fixed Cost Element

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COST $60,000 45,000 Total Cost Line 30,000 15,000 0 500 1,000 1,500 2,000 2,500 Direct Labour Hours Variable Cost Element Fixed Cost Element

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