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The following data were collected for Salem Compagny the last six months of operations:
Months units Total costs
January 4560 $276,000
Feb. 4380 $273,600
March 4680 $278,400
April 3960 $270,000
May 3900 $252,000
June 3720 $240,000
Compute the cost function using the high-low method.
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