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In January, LTN Company incurred total overhead costs of $97,000 and made 9,500 units. In June it produced 5,000 units and total overhead costs were

In January, LTN Company incurred total overhead costs of $97,000 and made 9,500 units. In June it produced 5,000 units and total overhead costs were $61,000. Using the high-low method of analysis, Calculate variable factory costs per unit.

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