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C = a + bQ
40 = a + 10b: a = 40 – 10b
70 = a + 20b
70 = 40 – 10b + 20b
70 = 40 +10b
30 = 10b
3=b
a = 40 – 30 = 10
C of producing 35 units = 10 + 3*35 = R115,00