6. Elron, Inc.'s total Sales Revenue in the month of June was $975,000. All Elron's costs are mixed costs. The month of May's sales and production activity was low at 1,800 units and total mixed costs were $308,000. June was a month of high activity with total mixed costs $440,000 and sales & production units 3,000. a) Calculate Elron's estimated fixed cost using the high-low method (round to nearest $1). b) Refer to the data above. Using only the data provided, calculate Elron's Contribution Margin (CM) Ratio for the month of June (round to nearest 0.00)