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Furgee Industries

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The controller of Furgee Industries has collected the following monthly expense
data for use in analyzing the cost behavior of maintenance costs.

Month  Total Maintenance Costs  Total Machine Hours
 January  $2,500 300
 February  3,000 350
 March  3,600 500
 April  4,500 690
 May  3,200 400
 June  4,900 700

Determine the fixed- and variable-cost components using the high-low method.

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