9. The total cost of production for the last four quarters for Moores Mowers is as follows. Use the high-low method to determine the variable cost per unit and the fixed cost.

Total Cost Units Produced

Quarter 1 51,000 SAR 2,000

Quarter 2 56,400 SAR 2,300

Quarter 3 49,200 SAR 1,900

Quarter 4 53,700 SAR 2,150

Variable Cost = _____________

Fixed Cost = ____________

10. During 2023, Caps by Huely sold 50,000 finished products with a contribution margin of 55%. The variable costs totaled 40,500 SAR for the year. Determine the sales, contribution margin, and unit contribution margin.

Sales = ____________

Sales price per unit = ____________

Variable cost per unit = ____________

Contribution margin per unit= ____________

Contribution margin= ____________

11. If a manufacturing company had a contribution margin of $65,700 for 20Y5 from selling 25,000 products at 6 SAR each, determine the variable cost per unit, contribution margin ratio, and unit contribution margin. Round unit answers to two decimal places and percentages to the nearest whole percent.

Sales (SAR) = ____________

Contribution margin = ____________

Total variable cost= ____________

Variable cost per unit= ____________

Unit contribution margin= ____________

Contribution margin ratio = ____________