15). Bernard Company produces cuckoo clocks and show the following manufacturing overhead costs for the first six months of the year: Total Manufacturin Number of cuckoo cloc Overhead Costs 16 14 $33,63 $31,00 $35,43 $43,63 $45,78 $45,90 nua ebruar arch 24 284 28 r1 une (a) Using the high-low method, which of the amounts bellows is the closest to total fixed costs? (Round intermediate calculations to two decimal places and the final calculation to the nearest dollar.) A) $45,900 B) $14,900 C) $30,324 D) $15,576 (b) If 2000 cuckoo clocks are produced, the total manufacturing overhead costs would be 20). The CVP graph below was prepared based on the sales and costs for Bubba's Bike Sales and Service business in Orange, California. Total profit on this graph is represented b A) Line 1 B) Line 2 C) Line 3 D) Area labeled with 6 E) Area labeled with 5 450,000 400,000 350,000 300,000 250,000 200,000 150,000 100,000 50,000 100 200 300 400 500 600 700 800 Units And, can you explain each numbered item in the graph