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Marcye Company manufactures office furniture. Listed below are data for July, the most productive month and for November, the slowest month. Month Costs Number of

Marcye Company manufactures office furniture. Listed below are data for July, the most productive month and for November, the slowest month.

Month

Costs

Number of desks manufactured

July

$84,000

3,500

November

$44,000

1,000

The variable rate is $16.00 per desk. Using the high-low method, the total fixed costs are:

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