A. Given the following cost and activity observations for Smithson Company's utilities, use the high-low method to calculate Smithson's fixed costs per month. Cost Machine Hours January $85,230 10,300 February 142,030 18,300 March 101,210 12,500 April 118,840 15,000 Choose the correct answer below. $38,700 $12,100 $9,700 $20,600 B. The manufacturing cost of Calico Industries for three months of the year are provided below. Total Cost Production (units) April $110,600 282,600 May 85,900 169,300 June 109,500 234,200 Using the high-low method, the variable cost per unit and the total fixed costs are Choose the correct answer below. $2.20 per unit and $4,843 $3.96 per unit and $4,843 $0.22 per unit and $48,428 $0.40 per unit and $24,214 C. If sales are $815,000, variable costs are 61% of sales, and operating income is $235,000, what is the contribution margin ratio? Choose the correct answer below. 39% 57% 61% 43% D. Zeke Company sells 24,300 units at $14 per unit. Variable costs are $10 per unit, and fixed costs are $35,900. The contribution margin ratio (rounded to the nearest whole percent) and the unit contribution margin are? Choose the correct answer below. 1% and $14 per unit 29% and $14 per unit 1% and $10 per unit 29% and $4 per unit E. If fixed costs are $275,000, the unit selling price is $128, and the unit variable costs are $75, what are the break-even sales in units (rounded to a whole number)? Choose the correct answer below. 2,148 units 5,189 units 1,355 units 3,667 units