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The company is considering entering into a maintenance contract with the following mixed costs that are calculated based on the number of units they are

 The company is considering entering into a maintenance contract with the following mixed costs that are calculated based on the number of units they are planning to produce each month next year. Calculate the variable component and the fixed component of this mixed cost:

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January February March April May Units 90,000 100,000 130,000 105,000 120,000 Maintenance $58,000 $63,000 $78,000 $65,500 $73,000

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