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Gargymal Company would like to estimate the variab

Gargymal Company would like to estimate the variable and fixed components of its electrical costs and has compiled the following data for the past five months of operations. Machine Hours Electrical Cost August 1,000 $1,620 September 900 $1,510 October 1,500 $1,870 November 2,000 $1,950 December 1,300 $1,730 Using the high-low method of analysis, the estimated fixed cost per month for electricity is closest to which of the following?

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