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A business has assembled the following data pertaining to certain costs that cannot be easily identified either as fixed or variable. The business has heard about a method of measuring cost functions called the high-low method and has decided to use it in this situation. Jan. Feb. Mar. Apr. May. Jun. Hours 3,500 2,000 2,450 3,000 3,900 3,740 Cost ($) 40,000 24,400 31,280 36,400 44,160 42,400 Calculate the mixed cost function: