Banff Company Manufactures Snowboards -Refer to the Figure

question 12

Multiple Choice

Banff Company manufactures snowboards. The management accountant wants to calculate the fixed and variable costs associated with the leasing of machinery. Data for the past four months were collected. $\begin{array}{lrr}& & \text { Machine } \\\text { Month } &\text { Lease cost } & \text { hours }\\\text { April } & \$ 21,000 & 550 \\\text { May } & 16,500 & 420 \\\text { June } & 19,000 & 510 \\\text { July } & 22,230 & 570\end{array}$
-Refer to the Figure.Which of the following is the variable rate for the lease cost when using the high-low method?

• A)$37.25
• B)$38.18
• C)$38.20
• D)$61.50

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