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High-Low Method The manufacturing costs of Rosenthal Industries for the first three months of the year follow: Total Costs Production January $417,600 1,800 units February 586,960 4,100 March 649,600 5,800 Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost. a. Variable cost per unit $fill in the blank 1 b. Total fixed cost $fill in the blank 2

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