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Problem 1: The total cost of production for the last four quarters for Moore's Mowers is shown below. Use the high-low method to determine the variable cost per unit and the fixed cost.
Total Cost Units Produced
Quarter 1 $51,000 2,000
Quarter 2 56,400 2,300
Quarter 3 49,200 1,900
Quarter 4 53,700 2,150
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