1. Kodiak, Inc. proposes to sell 30,000 units of a product with a new marketing program. The new marketing program's total contribution margin is $300,000. At sales of 30,000 units, the marketing program will generate estimated Net Income (profit) of $40,000. How many total units does Kodink need to sell to make a Net Income of $50,000 on the new marketing program? a. 30,000 units b. 26,000 units e. 9,000 units d. 31.000 units 2. At the Costner Company, maintenance costs are a mixed cost. At the high level of activity (800 machine hours), maintenance costs are $1,920. At the low level of activity (270 machine hours hours), maintenance costs are $1,500. If the high-low method is used, what is the estimated fixed maintenance cost (rounded to the nearest St)? AS910 b. 51,286 e. S1,160 d. $634