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Quarter Number of Purchase orders Total (thousands) costs S312 1 875 1 500 3 800 2 300 3 500 2 700 225 380 375 312

Quarter Number of Purchase orders Total (thousands) costs S312 1 875 1 500 3 800 2 300 3 500 2 700 225 380 375 312 325 (ii) Use the high-low method to estimate the cost function showing fixed cost and variable cost per purchase order

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