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The manufacturing costs of Rosenthal Industries for the first three months of the year follow: Total Costs Production January $189,000 1,925 units February 236,670 3,310

The manufacturing costs of Rosenthal Industries for the first three months of the year follow:

Total Costs Production

January $189,000 1,925 units

February 236,670 3,310 units

March 294,000 5,425 units

Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost.

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