1. Baron Foods has collected the following data concerning its maintenance costs for the past 6 months. i) July August September October November December Units Produced 18 000 32 000 36 000 22 000 40 000 38 000 Compute the variable and fixed cost elements using the high-low method and establish the cost function. (2 marks) Show the above information in equation format. (1 mark) Total cost $ 32 000 48 000 55 000 Estimated total cost for 30 000 units in January and 60 000 units in February using the equation developed in ii. (2 marks) Sales price per unit Variable costs per unit Fixed expenses 38 000 65 000 62 000 2. Baron Foods produces a singe product. The company's sales and expenses for the month of June are shown. $150 80 42,000 Using the information presented, answer these questions: A. What is the break-even point in units sold and dollar sales? (2 marks) B. What is the total contribution margin at the break-even point? (2 marks) C. If West Island wants to earn a profit of $21,000, how many units would they have to sell? (1 mark)