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Swifty Corporations high and low level of activity last year was 66000 units of product produced in May and 26000 units produced in November. Machine

Swifty Corporations high and low level of activity last year was 66000 units of product produced in May and 26000 units produced in November. Machine maintenance costs were $239400 in May and $103400 in November. Using the high-low method, determine an estimate of total maintenance cost for a month in which production is expected to be 49000 units.

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