31. Bellisimo Industries' material handling costs and tons of material over a six-month period follow: Tons of Material Material Handling Cost January February March April May June 2,000 2,400 3,000 2,300 2,800 2,100 $1,600 2,100 2,400 1,900 2,500 1,800 Using the high-low method, what is the estimated material handling cost per ton of material? a. $.90 b. $1.25 c. $1.00 d. $.80 Problems: Complete the following problems. 32. Richard Waddell earns $22.50 per hour for up to 500 units of production per day. If he produces more than 500 units per day, he will receive an additional piece rate of $.36 per unit. Assume that and pieces finished for the week just ended were as follows: Hours Pieces Earnings @Earnings Make-Up Payrol Worked Finishedper hour-per piece Guarantee Earnings Day Monday Tuesday Wednesday Thursday Friday 500 470 540 550 460 8