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Problem 1: Bloomfield Corp had the following maintenance costs for the past six months. Calculate variable and fixed costs using the high-low method.
Month Unit Produced Total Cost
January 16,000 30,000
February 40,000 64,000
March 44,000 70,000
April 20,000 34,000
May 50,000 80,000
June 42,000 66,000
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