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The following information is available for a company's cost of sales over the last five months. Month Units sold Cost of sales January 440 $

The following information is available for a company's cost of sales over the last five months.

Month Units sold Cost of sales
January 440 $ 32,600
February 840 $ 39,000
March 1,800 $ 51,000
April 2,440 $ 63,000

Using the high-low method, the estimated total fixed cost is:

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