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Pericloud Company had utilities cost of $50,000 at an output level of 10,000 units. The utilities cost was a mixed cost, and the fixed portion

Pericloud Company had utilities cost of $50,000 at an output level of 10,000 units. The utilities cost was a mixed cost, and the fixed portion was $14,000. What would the estimate of total utilities cost be at an output level of 20,000 units?

a.

$25,000

b.

$45,000

c.

$86,000

d.

$105,000

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