1. Ziegler Inc. has decided to use the high-low method to estimate the total cost and the fixed and variable cost components of the total cost. The data for various levels of production are as follows:

Units Produced	Total Costs
80,000	$25,100,000
92,000	27,206,000
120,000	32,120,000

Determine the variable cost per unit and the total fixed cost.

2. Jorgensen Company has sales of $380,000,000, and the break-even point in sales dollars is $323,000,000. Determine Jorgensen Company's margin of safety as a percent of current sales.