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High-Low Method The manufacturing costs of Heather Industries for three months of the year are provided below. Total Costs Production January $305,760 6,930 units February

High-Low Method

The manufacturing costs of Heather Industries for three months of the year are provided below.

Total Costs Production
January $305,760 6,930 units
February 216,000 4,730
March 196,560 2,730

Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost. Round all answers to the nearest whole dollar

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