Calculator Strait Co. manufactures office furniture. During the most productive month of the year, 3,800 desks were manufactured at a total cost of $82,800. In the month of lowest production, the company made 1,230 desks at a cost of $59,600. Using the high-low method of cost estimation, total fixed costs are a $23,200 b. $48,485 c. $82,800 d. 559,600 A firm operated at 80% of capacity for the past year, during which fixed costs were $201,000, variable costs were 70% of sales, and sales were $935,000. Operating profit was a $63,600 b. $79,500 c. $654,500 d. $280,500 Steven Company has fixed costs of $172,200. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products are provided below Product Selling Price per Unit Variable Cost per Unit Contribution Margin per Unit $1,200 $450 $750 667 357 310 The sales mix for Products X and Y is 60% and 40%, respectively. Determine the break-even point in units of X and Y. Round answers to the nearest whole number units of Y units of Y