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Factory maintenance (classified as a mixed cost) was $54,000 at 87,000 units produced in February (the low activity month) and $71,000 at 153,000 units produced

Factory maintenance (classified as a mixed cost) was $54,000 at 87,000 units produced in February (the low activity month) and $71,000 at 153,000 units produced in September (the high activity month). Using the high low method, what is the estimated factory maintenance cost if 120,000 units are produced

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