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ABC Co has recorded the following data in the two most recent periods: during period 1, costs totalling $13,500 were incurred in making 700 units and during period 2, costs totalling $18,300 were incurred in making 1,100 units. The best estimate of ABC Co's fixed costs per period is: A. $15,900 B. $4,800 C. $5,100 D. $13,500 |