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Sgur Mor obtained the following information in respect of distribution for the last three months:
Units Total Cost
Month 1 …..32,000 $100,000
Month 2 ….40,000 $120,000
Month 3 …..50,000 $145,000

Each total cost figure includes a fixed cost and a variable cost.
Month 4's distribution costs (to the nearest $), if the level of exercise is expected to be 42,500 units, would be:



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