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Month Machine Hours Electricity costs

January 21,000 9,750


February 34,000 14,300
March 68,000 20,700
April 49,000 19,550
May 25,000 11,150
June 30,000 12,900
July 24,000 10,800
August 18,000 8,200
September 48,000 22,000

Highest Activity Level 68,000


Lowest Activity Level 18,000

Variable cost per unit =

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