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The quarterly production overhead costs for the year are shown below. Calculate the variable cost...

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Accounting

The quarterly production overhead costs for the year are shown below. Calculate the variable cost per unit and the fixed cost.

Quarter Production Units (x) Costs(Y)

1 4 900 66 000

2 5 200 69 000

3 5 400 70 000

4 4 000 60 000

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