23. The following data pertains to activity and the cost of cleaning and maintenance for two recent months Month 1 2,000 units Month 2 2,500 units Production volume Cleaning and maintenance costs. $900 $1,100 The best estimate of the variable cost per unit for cleaning and maintenance is: A. $500 B. $200 C. $2.50 D. $5.00 E. $.40 24. Menlove Company had the following income statement for the most recent year Sales (17,000 units) Variable expenses - 201000 Contribution margin.65.000 Fixed expens68.000 Net operating income$34.00 Given this data, the unit contribution margin was: A. $2 per unit B. $15 per unit C. $8 per unit D. $4 per units E. $6 per unit 25. The contribution margin ratio is 30% for the Honeyville Company and the break-even point in sales is S200,000. What are Honeyville's fixed expenses? A. $105,000 B. $75,000 C. $60,000 D. $45,000 E. $60,000 26. The linear equation Y -a+ bX is often used to express mixed cost formulas. In this equation: A. the b term represents variable cost per unit of activity B. the a term represents variable cost in total. C. the X term represents total cost. D. the Y term represents total fixed cost