If Alisha Maintenance manufacturing has:

total maintenance cost of $2,785,000

total fixed maintenance cost of $310,000

total variable maintenance cost of $2,475,000

total maintenance cost per unit is $18.57

fixed maintenance cost per unite of $2.07

variable maintenance cost per unit of $16.50.

How would Alisha's management improve its cost function to better understand their past maintenance costs and predict future maintenance costs.

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