5. Moyas Corporation sells a single product. Last year, the company's sales revenue was $280,000 and its net operating income was $32,000. If fixed expenses totaled $80,000 for the year, the break-even point in dollar sales was: A. $200,000 B. $143,000 C. $99,200 D. $320,000 DIUUUUUU July 11.000 $ 165,000 72.600 92 400 August 10,000 $ 150.000 66,000 84.000 Sales in units Sales Cost of goods sold Gross margin Selling and administrative expenses: Rent Sales commissions Maintenance expenses Depreciation Total selling and administrative expenses Net operating income $ 12,000 $ 13,200 $ 13,500 $ 25,000 $ 63,700 $ 28,700 $ 12,000 $ 12,000 $ 13,000 $ 25,000 $ 62,000 $ 22,000 All of the company's costs are either fixed, variable, or a mixture of the two (.e., mixed). Assume that the relevant range includes all of the activity levels mentioned in this problem 1- Identify each of the company's expenses (including cost of goods sold) as either variable, fixed, or mixed. 2. Using the high-low method, separate each mixed expense into variable and fixed elements. State the cost formula for each mixed expense. 3- Redo the company's income statement at the 10.000-unit level of activity using the contribution format. 4- Calculate the break-even point in units (Rounded)