Ingram co. manufactures office furniture. during the most productive month of the year, 3,500 desks were manufactured at a total cost of $84,400. in its slowest month, the company made 1,100 desks at a cost of $46,000. using the high-low method of cost estimation, what is the variable cost per unit at the 3,500 level of operations?

The cost of manufacturing units is

, where cost per unit and fixed cost.

Given that

Subtract the second equation from the second,

The variable cost per unit is .

< coa = 150 ( given)

as ba and bc are tangents

so oc and oa is perpendicular to cb and ab respectively because in circle normal passes through centre

so in quadrilateral oabc

< coa + < oab + < ocb + < abc = 360

150 +90+90 + < abc = 360

330 + < abc = 360

< abc = 360 -330 = 30

so < abc = 30

⭐dhruv⭐

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