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Total costs were $76,900 when 26,000 units were produced and $97,500 when 39,000 units were produced. Use the high-low method to find the estimated total

Total costs were $76,900 when 26,000 units were produced and $97,500 when 39,000 units were produced. Use the high-low method to find the estimated total costs for a production level of 32,000 units.

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