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month----------------------issues published------------------total cost
may---------------------------20,500---------------------------$20,960
june--------------------------22,300-----------------------------21,428
july---------------------------18,750-----------------------------20,505
august------------------------21,200-----------------------------21,395

a. using the high-low method, find variable cost per unit, total fixed costs, and the total cost equation.

b. what is the estimated cost for a month in which 22,000 issues are published?

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