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Determine the change of level of units Determine the change of level of mixed cost Compute the variable cost (b) Compute the total fixed cost

  1. Determine the change of level of units
  2. Determine the change of level of mixed cost
  3. Compute the variable cost (b)
  4. Compute the total fixed cost (a)
  5. Calculate factory overhead cost in July if they produce 31000 units using high low method

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