15. Meaghan Ca. manufactures office furnitute. During the most productive month of the year, 3,700 desks were manufactured at 2 total cost of $84,800. In the month of lowest production, the company made 1,270 desks at 2 cost of $61,000. Using the high-low method of cost estimation, total fixed costs are A. $84,800 B. 548,577 c. $23,800 D. $61,000 16. If fixed costs Trisun Corporation are $75,000, the unit selling price is $200 and the variable costs are $75% of sales, the break-even point in rales dollars is A. $450,000 B. $300,000 C. $187,500 D. $125,000