5. What are the required sales if ABC Company desires Net Income of $60,000 based on the information below: Sales Variable Costs Fixed Costs $60 per unit $15 per unit $120,000 6. In applying the high-low method, what is the unit variable cost? Month Miles Total Cost January February 76,000 60,000 68,000 $182,000 140,000 168,000 200,000 March April 90,000