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XS sports bar uses the high-low method of estimating costs. XS sports bar had total costs of N$50 000 at its lowest level of activity,

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XS sports bar uses the high-low method of estimating costs. XS sports bar had total costs of N$50 000 at its lowest level of activity, when 5 000 units were sold. When, at its highest level of activity, sales equalled 12 000 units, total costs were N$78 000. Estimate the fixed costs of XS sports bar

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