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Presented Below Is the Production Data for the First Six

question 152

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Presented below is the production data for the first six months of the year for the mixed costs incurred by Strongsville Company.  Month  Cost  Units  January $7,5004,000 February 10,2506,500 March 10,5008,000 April 12,70010,500 M ay 13,50012,000 June 10,8509,000\begin{array} { l l l } \text { Month } & \text { Cost } & \text { Units } \\\text { January } & \$ 7,500 & 4,000 \\\text { February } & 10,250 & 6,500 \\\text { March } & 10,500 & 8,000 \\\text { April } & 12,700 & 10,500 \\\text { M ay } & 13,500 & 12,000 \\\text { June } & 10,850 & 9,000\end{array} Strongsville Company uses the high- low method to analyze mixed costs. The total fixed cost (rounded to the nearest dollar) is:

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Definitions:

Directing

The process of guiding, leading, and motivating employees to achieve organizational goals.

Goals and Objectives

Targets and outcomes that an organization or individual aims to achieve within a specific timeframe.

Period Costs

Period costs are expenses that are not directly tied to the production process and are expensed in the period they are incurred.

Selling Expenses

Costs incurred directly and indirectly in selling products or services, including commissions, advertising, and salesperson salaries.

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