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The quarterly production overhead costs for the year are shown below. Calculate the variable cost per unit and the fixed cost. Quarter Production Units (x)

The quarterly production overhead costs for the year are shown below. Calculate the variable cost per unit and the fixed cost.

Quarter Production Units (x) Costs(Y)

1 4 900 66 000

2 5 200 69 000

3 5 400 70 000

4 4 000 60 000

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