1)3000,000. B) $270,000. C) $390,000. D) $1,350,000. 17. Boswell company reported the following information for the current year: Sales (50,000 units) $1,000,000, direct materials and direct labor $500,000, other variable costs $50,000, and fixed costs $360,000. What is Boswell's break-even point in units? A) 40,000. B) 56,250. C) 51,112 D) 32,728. 18. In applying the high-low method, what is the fixed cost? Month Total Cost Miles 80,000 50.00$192,000 70,000 90,000 January February50,000 March April A) $28,000 B) $72,000 C) $100,000 D) $35,000 188,000 260,000 Use the following to answer questions 19-22: Swanson Company has two divisions; Sporting Goods and Sports Gear. The sales mix is 65% Sporting Goods and 35% for Sports Gear. Swanson incurs $6,660,000 in fixed costs. The contribution margin ratio for Sporting Goods is 30%, while for Sports Gear it is 50%. 19. The break-even point in dollars is ) $2.464.200. B) $15,488,373. C) $16,650,000. D) $18,000,000. 20. What will be the total contribution margin at the break-even point? A) $5,730,699 B) $7,740,000 C) $6,660,000 D) $6,720,000