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Starwood Companys high and low level of activity last year was 80,000 units of product produced in June and 45,000 units produced in December. Machine

Starwood Companys high and low level of activity last year was 80,000 units of product produced in June and 45,000 units produced in December. Machine maintenance costs were $375,500 in June and $261,750 in December. Using the high-low method, determine an estimate of fixed cost for a month.

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