3) The following information is available for a company's maintenance cost over the last seven months. Using the high-low method, the variable component of its maintenance cost is: A) $30.00 per unit. B) $25.00 per unit. C) $22.50 per unit. D) $16.11 per unit. E) $22.00 per unit. 4) During March, a firm expects its total sales to be $159,000, its total variable costs to be $94,900, and its total fixed costs to be $24,900. The contribution margin for March is: A) $64,100. B) $94,900. C) $119,800. D) $39,200. E) $24,900