The utility costs for Pizza Parlour (PP) amounted to $12,520 and $16,040 in April and December respectively;

Question:

The utility costs for Pizza Parlour (PP) amounted to $12,520 and $16,040 in April and December respectively; during these months PP sold 24,000 and 32,000 pizzas (these were the lowest and highest recorded sales). Using the high–low method, develop a cost equation for utility costs.

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