ACCT 212 EXECERCISE #2 QUESTION 1 Byrnes Company accumulates the following data concerning a mixed cost, using units produced as the activity level. Units Produced Total Cost March 9,800 $14,740 April 8,500 13.250 May 7,000 11.100 June 7,600 12,000 July 8,100 12,460 (a) Compute the variable. (b) fixed-cost elements using the high-low method. (c) Estimate the total cost if the company produces 6,000 units. QUESTION 2 Lombardi Company has a unit selling price of $400. variable costs per unit of S240, and fixed costs of S180,000. Compute the break-even point in units using (a) A mathematical equation and (b) Contribution margin per unit