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cost accounting

Category: Business
Subject: High Low method
Details: Company x documented their production levels and overhead costs for the past five months:

Production Overhead Costs
January 10,500 units $402,500
February 10,675 units $410,000
March 11,500 $442,500
April 12,500 $452,500
May 11,000 437,500

Using high-low method what is their cost equation for overhead costs?