Burkel Bottle Company has decided to use the high-low method to determine the variable cost per unit and the total fixed cost.

	Total Variable Costs	Units Produced
January	$ 1,776	560
February	$ 2,700	1,000
March	$ 1,650	500
April	$ 1,860	600
May	$ 1,440	400
June	$ 1,566	460
Use the high-low method to determine the variable cost per unit and the total fixed cost.
If the selling price per unit is $3.00 what is the breakeven point in sales units?
If the selling price per unit is $3.00 what is the breakeven point in sales dollars?
Recompute the variable cost per unit using Excel's regression analysis (5 points extra credit)