5. Rental of equipment at $5,000 per month plus $6 for each machine hour used over 9,000 hours is a type of (variable cost, fixed cost, mixed cost). . 5. 6. The high-low method is a cost estimation technique that may be used to separate (variable cost, fixed costs, mixed costs) 6. 7. A management accounting reporting system that includes only variable manufacturing costs in the product cost is known as variable or 8. Sales minus variable costs divided by sales is the calculation of the 9. Given sales per unit of $40 and variable costs per unit of $30, what is the break-even point in sales units if fixed costs are $150,000? 10. An increase in fixed costs will cause the break-even point to 10