21. Salem Bakery sells boxes of donuts each with a variable cost percentage of 35%. Its fixed costs are $54,600 per year Determine the sales dollars Salem needs to break even per year 22. Cannon Co. has a unit selling price of $500, variable cost per unit $300, and fixed costs of $240,000. Compute the break-even point in units and in sales dollars. 23. Cormis Co. accumulates the following data concerning a mixed cost, using miles as the activity level. January February8,000 March April 10,000 9,000 7,000 $17,000 13,500 14.400 12,500 Compute the variable and fixed cost elements using the high-low method. 24. The Bradshaw Law Office has the following monthly telephone records and costs: Calls 2,000 1,500 2,200 2,500 2,300 1,700 $2,400 2,000 2,600 2,800 2,700 2,200 Identify the fixed and variable cost elements using the high-low method. 25. The income statement for Bradford Machine Company for 2015 appears below. Bradford Machine Company Income Statement For the Year Ended December 31, 2015 Sales (40,000 units). ALes.srice. An .khit..g-loaqu se elaas Variable expenses...a $1,000,000 ^6 Contribution margin...a Fixed expenses Net income (loss 300,000 EM) Answer the followingindependent questiongand show computations using the contribution margin technique to support your answers