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Variable costs for Sheffield Corp. are 40% of sales. Its selling price is $ 130 per unit. If Sheffield sells one unit more than break-even units, how much will profit increase? O $ 325 $ 104 $ 52 O $ 78 Portman Company's activity for the first three months of 2016 are as follows: Machine Hours Electrical Cost January 1400 $ 4100 February 1900 $ 5100 March 2200 $ 5900 Using the high-low method, how much is the cost per machine hour? $ 2.25 $ 2.25 $ 2.79 O $ 4.21