5 The manufacturing cost of Mocha Industries for three months of the year are provided below: April May June Total Cost $ 63,100 Production 1,200 Units 80,920 1,800 100,300 2,400 Using the high-low method, determine the (a) variable cost per unit, and (b) the total fixed costs. ANS: a. b 6. Gladstorm Enterprises sells a product for $60 per unit. The variable cost is $20 per unit, while fixed costs are $85,000. Determine the (a) break-even point in sales units, and (b) break-even point if the selling price was increased to $75 per unit. ANS: a b