5.

The manufacturing costs of Calico Industries for 3 months of the year are as follows:

	Total Cost	Production (units)
April	$119,700	275,100
May	91,000	161,700
June	97,200	237,400

Using the high-low method, the variable cost per unit and the total fixed costs are

Round your intermediate calculations to two decimal places.

a.$0.45 per unit and $25,463, respectively

b.$2.50 per unit and $5,093, respectively

c.$4.50 per unit and $5,093, respectively

d.$0.25 per unit and $50,925, respectively

6.

If fixed costs are $1,412,000, the unit selling price is $202, and the unit variable costs are $101, what is the break-even point in sales units if fixed costs are increased by $37,900?

a.14,355 units

b.11,484 units

c.21,533 units

d.17,227 units