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2. Given the following cost and activity observations for Accounting Company’s p

ID: 2517775 • Letter: 2

Question

2. Given the following cost and activity observations for Accounting Company’s production machine, use the high-low method to calculate the answers to the questions below related to Accounting Company. Round variable Cost per unit UP to the nearest dollar.

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Cost

Units

January

$50,000

25,000

February

81,000

32,000

March

59,000

30,000

April

90,000

45,000

a.         What is the variable cost per unit?

b.         What are the fixed costs for this data set?

c.         What is the estimated total cost for 30,000 units?

?

?

Cost

Units

January

$50,000

25,000

February

81,000

32,000

March

59,000

30,000

April

90,000

45,000

Explanation / Answer

Variable cost per unit=[Total cost at highest level-Total cost at lowest level]/(Highest level-Lowest level)

=(90000-50000)/(45000-25000)=$2 per unit

Fixed costs=90000-(2*45000)=$0.

Estimated total costs=Variable costs+Fixed costs

=0+(2*30000)=$60000.

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