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The manufacturing costs of Rosenthal Industries for the first three months of the year follow: Total Costs Production January $135,000 1,950 units February 196,650 3,310

The manufacturing costs of Rosenthal Industries for the first three months of the year follow: Total Costs Production January $135,000 1,950 units February 196,650 3,310 March 210,000 4,950 Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost.

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