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problem: Jewelry manufacturer incurred the following values: 15,000 units produced with costs of $557,500, & 5,000 units produced with costs of $292,500. Determine which cost formula would you estimate using the high-low method?

[A] Y = $160,000 + $26.50X

[B] Y = $265,000 + $37.17X

[C] Y = $160,000 + $17.67X

[D] Y = $265,000 + $58.50X

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