Wilson Company's Activity for the First Six Months of the Current

question 9

Multiple Choice

Wilson Company's activity for the first six months of the current year is as follows:
$\begin{array} {| l | r | r | } \hline & \text { Machine Hours } & \text { Electrical Cost } \\\hline \text { January } & 2,000 & \$ 1,560 \\\hline \text { February } & 3,000 & 2,200 \\\hline \text { March } & 2,400 & 1,750 \\\hline \text { April } & 1,900 & 1,520 \\\hline \text { May } & 1,800 & 1,480 \\\hline \text { June } & 2,100 & 1,600\\\hline\end{array}$


-Using the high-low method,what is the fixed portion of the electrical cost each month?

• A) $190.
• B) $280.
• C) $400.
• D) $760.

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Definitions:

Innovation

The process of creating new ideas, products, or methods, often leading to technological progress or market disruption.

Electricity Consumption

The amount of electrical power used by devices, systems, or facilities over a specific period of time.

Consumer

An individual who purchases goods or services for personal use rather than for manufacture or resale.

Implementation

The process of putting a decision or plan into effect; execution.