19.Perry Manufacturing had the following data for 2017 and 2018: 2018 $475,000 2017 $400,000 Revenues Operating Expenses 327,000 300,000 Operating Income $ 148,000 100,000 Using the high-low method, calculate Perry's: a. Variable cost ratio b. Contribution margin ratio c. Total fixed costs d. Break-even point in sales dollars 20. In a cost-volume-profit graph: A) An increase in unit variable costs would decrease the slope of the total costs line B) An increase in the unit selling price would shift the break-even sales point to the left C) An increase in the unit selling price would shift the break-even sales point to the right D) The total revenues line crosses the horizontal axis at the break-even point 21. Using cost-volume-profit analysis, we can conclude that a 20 percent reduction in variable costs will: A) Not affect the break-even sales volume if there is an offsetting 20 percent increase in fixed costs B) Reduce the break-even sales volume by 20 percent C) Reduce total costs by 20 percent D) Reduce the slope of the total costs line by 20 percent