A- The following data pertains to activity and utility costs for two recent years: Year 2 10,000 Year 1 6,000 Activity level in units Utilities Cost $12,000 $9,000 Required: Using the high-low method 1. Compute the variable and fixed elements of Rolland's total costs. marks) 2. Estimate the total cost if activity level in units is 12.000, assuming total fixed costs and variable cost per unit do not change. (2 marks) B- The following information relate to AAA Company Sales price per unit $ 50 Variable costs per unit 30 Total fixed costs 40,000 (10 marks) Required: 1- Calculate Contribution margin per unit 2- Calculate Contribution margin ratio 3- Calculate required units to achieve target profit $460,000 4- Calculate required units to breakeven 5- Calculate required sales dollars to breakeven 6- Prove your answer in requirements 4 C- Management of Farah Corporation has asked your help as an intern in preparing some key reports for April. Direct materials cost was $65,000, direct labor cost was $50,000, and manufacturing overhead was $80,000. Selling expense was $20,000 and administrative expense was $35,000. Required: Calculate: prime cost and total manufacturing cost. (5 marks) D- Errors can be classified into those that do and those that do not affect the trial balance. Errors that do not affect the trial balance means that it still balances. Errors that affect the trial balance result in a discrepancy that prevents it balancing. List five errors of each type. (5 marks) E- Sun Company and Moon Company are identical in all respects except that most of Sun company costs are variable, and most of Moon company costs are fixed. In case sales increase (for both companies), which of the two companies will tend to realize the greatest increase in its net income? Why