The section on the statement of cash flows for reporting the issuance of common stock for cash is

7 00:4121 The following information is available for a company's maintenance cost over the last seven months, Month June July Units Produced Maintenance Cost 180 $ 10,900 360 13,800 August 240 10,200 September 300 12,000 October 420 13,800 November 480 16,200 December 120 7,200 Using the high-low method, the variable component of its maintenance cost is: Multiple Choice $16.11 per unit $30.00 per unit $22.00 per unit $25.00 per unit $22.50 per unit