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Dousmann

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The controller of Dousmann 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  $2,750 3,500
 February  3,000 4,000
 March  3,600 6,000
 April  4,500 7,900
 May  3,200 5,000
 June  5,000 8,000

Instructions
(a) Determine the fixed- and variable-cost components using the high-low method.

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