2) Gina's Gems accumulated the following production and overhead cost:(Show Your Work) OH Cost $40,250 $40,000 $46,250 $45,500 $42,750 Production 10,800 10,500 11,600 12,500 11,100 January February March April May a) Use the High Low method to calculate the variable cost per unit and fixed cost for Gina's Gems. b) What would the total cost be if 12,000 units were produced? 3) XYZ sells canisters of three mosquito repellent products: Citronella, DEET, and Mean Green. The company has annual fixed costs of $260,000. Last year the company sold 5000 canisters with the following sales mix 1:2:2 The following data is available: Citronella sales price is $11; variable cost is $6. DEET sales price is $15; variable cost is $12. Mean Green's sales price is $17; variable cost is $16. Calculate the number of canisters of each product that must be sold to breakeven. SHOW YOUR WORK FOR FULL CREDIT Hint: Prepare the Chart