9.Total costs were $72,300 when 27,000 units were produced and $94,000 when 35,000 units were produced. Use the high-low method to find the estimated total costs for a production level of 32,000 units.

11. Randy's tireland makes a product that sells for $69 per unit and has $52 per unit in variable costs. Annual fixed costs are $24,000. If Rambles sells 10 units less than breakeven, how much loss would the company recognize on its statement?

12. Ritz Furniture has a contribution margin ratio of 0.15. If fixed costs are $179,300, how many dollars of revenue must the company generate in order to reach the break-even point?

13. U.S. Telephone Cellular sells phones for $100. The unit variable cost per phone is $50 plus a selling commission of 10% (based on the unit sales price per phone). Fixed manufacturing costs total $1,180 per month, while fixed selling and administrative costs total $2,300. How many phones must be sold to achieve the breakeven point?

14. Swimkids is a swimsuit manufacturer. They sell swim suits at a selling price is $30 per unit. Swimkids variable costs are $18 per unit. Fixed costs are $80,600. Swinkids expects sales of $273,000 next year. What is Swimkid's margin of safety (in dollars)?