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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 450 33,000

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

Month Units sold Cost of sales
January 450 33,000
February 850 $39,500
March 1,850 $51,500
April 2,650 $63,500

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

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