26. ABC Co. manufactures pens. During the most productive month of the year, 3,650 pens were manufactured at a total cost of $84 550. During its slowest month, the company made 1,250 pens at a cost of $46,150. Calaulate the total fixed cost using the high-low method of cost estimation a. $25,650 b. $28.300 c $26,150 d. $27800 27. For the purpose of analysis, mixed costs are generally a. classified as foxed costs. b. classified as variable costs. c. classified as period costs d. separated into their variable and fixed cost components. 28. Tucker Co, manufactures office furniture. During the most productive month of the year, 3,800 desks were manufactured at a total cost of $192,000. in its slowest month, the company made 1,200 desks at a cost of $72,000. Using the high-low method of oost estimaton, total fixed costs per month are: a. $120,00o b. $12,000 c. $72,000 d. $11,600 29. The systematic examination of the relationships among selling prices, volume of sales and production, costs, expenses, and profits is termed as: a. contrbution margin analysis b. cost-volume-profit analysis C. budgetary analysis. d. gross proft analysis. analysis is used while selecting the mix of products to sell b. Activity-based C. Dscounted 1.The costs and to provide operating income indicates the percentage of each sales dollar available to cover fixed a. fixed cost ratio b, volume ratio a operabing ratio d. contribution margin ratio 32 is the excess of sales over variable costs a. Fixed cost b. Contribution margin c. Operating income d. Incremental cost 33 variable costs as a percentage of Sales for Prooveo Inc are 65%, sales are $500,000, and foxed costs are $125,000. How much would operating income change f sales decrease by $10,000? a. $3,500 increase b. $3.500 decrease c. $3.250 decrease