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A company has recorded the following cost information over the past few months: September October November December Production (units) Total Cost (dollars) 7,600 265,800 5,900

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A company has recorded the following cost information over the past few months: September October November December Production (units) Total Cost (dollars) 7,600 265,800 5,900 228,200 6,800 237,400 5,000 193,000 Using the high-low method calculate the following Variable cost per unit: [var] Fixed cost: [fix] A company produces and sells two products, "the basic" and "the premium". The following information summarizes the company's operations: The Basic The Premium Unit Selling Price $ 23 $ 39 Unit Variable Costs $ 10 $ 18 Unit Contribution Margin $ 13 $ 21 # of Units Sold Last Year 5,600 2,400 Total Fixed Costs $ 166,320 Calculate the Break-Even point based on the company's product mix from last year: # of "The Basic" units : [basic] # of "The Premium" units : [prem]

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