1. The manufacturing cost of Mocha Industries for three months of the year are provided below: April May June Total Cost $ 63,100 80.920 100,300 Production 1,200 units 1,800 2,400 Using the high-low method, determine the (a) variable cost per unit, and (b) the total fixed costs. 2. Carmelita Company sells 40,000 units at $18 per unit. Variable costs are $10 per unit, and fixed costs are $62.000. Determine the (a) unit contribution margin, (b) contribution margin ratio, and (c) income from operations. 3. Blane Company has the following data: Total Sales $800,000 Total Variable Costs $300,000 Fixed Costs $200,000 Units sold 50,000 units What will operating income be if units sold double to 100,000 units? 4. A company has a margin of safety of 25%, a contribution margin ratio of 30%, and sales of $1,000,000 What was the break-even point? What was the operating income? If neither the relationship between variable costs and sales nor the amount of fixed costs is expected to change in the next year, how much additional operating income can be earned by increasing sales by $110,000? b. c. 5. LA Stampers has collected new data over the last 3 months to perform an analysis of their budgeting and cost computations: Average production labour cost per month $5,500 Average raw materials consumed per month $1,475 Average utilities for the production facility per month $500 Variable indirect manufacturing overhead costs per month $1,950 Fixed costs per month $2,750 Average production volume in units 1.925 hub caps Selling price per hub cap $9.95 each Compute the unit variable cost, the contribution margin per unit, and the break-even point in units? 6. The Tom Company reports the following data. Sales $600,000 Variable costs $400,000 Fixed costs $100,000 Determine Tom Company's operating leverage