6 7-8. The data for the highest and lowest levels of a fim's production are as follows Units Produced 14,000 2,000 Total Costs Highest level Lowest level $66,000 18,000 7. The variable cost per unit is $ 8. The estimated total cost to produce 6,000 units is 8 9-10. A firm manufactures two products, X and Y. The fixed costs are $13,000, and the sales mix is 75 % X and 25 % Y. The unit selling price and the unit variable cost for each product are as follows Unit Selling Price $20 Unit Variable Cost $8 44 X 60 9. The break-even sales (units) of X and Y is 10. The number of units of Y that would be sold at the break-even point is 10