15. Using the high-low method, Gobble Company's estimate unit variable cost is $2.40, and estimated total fixed cost is $12,000. An estimate of total maintenance cost for a month in which production is expected to be 45,000 units is A. $135,000 B. $144,000 C. $117,000 D. $120,000 E. none of the above 16. At the break-even point of 30,000 units, variable costs are $2,100,000, and fixed costs are $600,000. What is the unit selling price? A. $30 B. $60 C. $90 D. $120 E. none of the above 17. Camp Company produces small lightweight camping trailers with rear kitchen facilities. The company's fixed costs are $900,000 per year and its variable costs are 55% of the unit selling price of $16,000. How many campers must the company sell to earn a net income of $180,000? A. 123 B. 150 C. 164 D. 2,000 E. none of the above 18. Heart Company manufactures and sells solar chargers for $60 each. Variable costs are $40 per unit, and fixed costs total $120,000. What amount of sales revenue is needed by Heart to break even? A. $160,000 B. $300,000 C. $360,000 D. $480,000 E. none of the above