Acme Company sold 500 units for $450 each. Variable costs were $275 per unit, and total fixed expenses were $53,000. Prepare a contribution margin income statement.

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Scottso Enterprises has presented the following information for the past eight months operations:

Month	Units	Total Cost
Aprl	4,000	$ 17,000
May	3,200	$ 14,900
June	1,400	$ 11,100
July	2,800	$ 13,200
August	3,500	$ 16,000
September	4,200	$ 17,400
October	3,900	$ 16,500
November	3,400	$ 15,700

a. Using the high-low method, calculate the fixed cost per month AND variable cost per unit (4 pts) b. What would total costs be for a month with 3,000 units produced? (2 pts)