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Using the high-low method with the 2016 and 2017 data to

Question - X Company has the following data from 2016 and 2017:

	2016	2017
Total costs	$282,100	$411,300
Units produced	35,000	55,000

Expected production in 2018 is 44,100 units. Using the high-low method with the 2016 and 2017 data to determine the parameters of the cost function, what are estimated total costs in 2018?

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