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Evelyn Company's production results for three recent periods includes: Activity level (units) 8,000 25,000 26,000 Utility cost $42,000 $58,150 $56,400 Utility cost is a mixed

Evelyn Company's production results for three recent periods includes: Activity level (units) 8,000 25,000 26,000 Utility cost $42,000 $58,150 $56,400 Utility cost is a mixed cost with both fixed and variable components. Using the high-low method, the cost formula for utility cost is:

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