High-Low Method Liberty Inc. has decided to use the high-low method to estimate costs. The data for various levels of production are as follows: Units Produced Total Costs 3,960 $ 383,040 1,560 246,240 2,650 251,710 a. Determine the variable cost per unit and the fixed cost. Variable cost per unit 100.25 х Fixed cost b. Based on part (a), estimate the total cost for 1,990 units of production.
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