ABC Company accumulates the following data concerning a mixed cost, using kilometres as the activity level: Kilometres Driven Total Cost. Kilometres Driven Total Cost January 8,000. $14,850 March 4,750 $12,330 February 7,510 14,200 April 8,330 17,342 Calculate the fixed cost element using the high-low method. Ignore the money sign. Queensland Company makes radios that sell for $120 each. For the coming year, management expects fixed costs to total $108,800 and variable costs to be $100.00 per unit. Calculate the break-even point in dollars. Caroline Company reported the following costs and expenses in May: Factory utilities $25,500 Direct labour $98,000 Depreciation on factory equipment 13,850 Sales salaries 49,800 Depreciation on delivery trucks 6,200 Property taxes on factory building 2,930 Indirect factory labour 55,600 Repairs to office equipment 3,100 Indirect materials 87,300 Factory repairs 2,300 Direct materials used 141,900 Advertising 21,000 Office supplies used 6,240 Factory manager's salary 16,200 Determine the total amount of product costs. Ignore the money sign