2. Estimate (draw) the lines of cost behavior and sales revenue by visual inspection (the lines of best fit). Label each axis and label each line (revenue or cost) and the following points or areas: Breakeven, Loss, Profit, Fixed Cost. 3. Based on the estimated lines of cost behavior and revenue in the scatter diagram, what is: 1 a) The total fixed cost? b) The total variable cost per unit? c) The sales price per unit? The contribution margin per unit? d) Prepare a scatter diagram for the data noted below to answer the questions. Let the x axis be the sales volume in units and let the y axis be dollars ($). e) Compute/determine the company's monthly breakeven sales in units. f) Compute the company's monthly breakeven point in sales dollars. Sales in Units Total Costs 300 $70,002 410 $110,000 910 $160,000 600 $120,000 800 $130,000 1300 $205,000 1100 $190,000 1400 $220,000 1600 $230,000 500 $115,000 2000 Total Sales $66,000 $90,200 $200,200 $132,000 $176,000 $286,000 $242,000 $308,000 $352,000 $110,000 $250,000 $440,000 100000