9. F Co has recorded the following vehicle maintenance costs over the last three periods
Miles travelled Maintenance cost
$
1,800 2,900
2,400 3,170
2,600 3,300
Using the high/low method, the variable maintenance cost per mile and fixed maintenance cost are
Variable cost per mile Fixed cost
$ $
A 0.65 1,610
B 0.45 2,090
C 0.50 1,970
D 0.50 2,000

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