Smith Glass Co. produces industrial glass. Smith forecasts data using the high-low method and has compiled the following data from prior results:
| 2006 | 2007 | 2008 | 2009 | 2010 |
Total operating hours | 5,683 | 3,197 | 4,105 | 5,056 | 3,586 |
Inspection cost ($) | 50,457 | 46,835 | 53,227 | 49,734 | 43,649 |
Which two years should Smith select for the high-low method analysis and why?
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