BE 20-1 High-loll\"r method Obi. 1 The manufacturing costs of Rosenthal Industries for the rst three months of the year follow: Total Costs Units Produced January $1,890,000 22,500 units February 2,800,000 35.000 March 4,230,000 55,000 Using the high-low method, determine (a) the variable cost per unit and (b) the total xed cost. BE 20-2 Contribution margin Obi. 2 Waite Company sells 250,000 units at $120 per unit. Variable costs are $28 per unit, and fixed costs are $8,175,000. Determine (a) the contribution margin ratio, (13} the unit contribution margin1 and (c) operating income. BE 20-3 Break-even point Obi. 3 Freese Inc. sells a product for $650 per unit. The variable cost is $455 per unit, while fixed costs are $4,290,000. Determine (a) the breakreven point in sales units and (b) the break-even point if the selling price were increased to $655 per unit. BE 20-4 Target prot 0h]. 3 Heard Company sells a product for $15 per unit. The variable cost is $10 per unit1 and xed costs are $1,750,000. Determine (a) the break-even point in sales units and (b) the sales units required for the company to achieve a target prot of $400,000