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Based on the following for the first six months:
Direct Labor Hours Manufacturing Overhead
July 45,000 $295,000
August 60,000 $320,000
September 57,000 $323,000
October 52,000 $247,250
November 34,000 $178,200
December 25,000 $162,500
Required:
Question 1. Use the high-low method to estimate the cost formula
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