Call Corporation is a wholesaler that sells a single product. Management has provided the following cost data for two levels of monthly sales volume. The company sells the product for $140.50 per unit.

	Sales volume (units)..............................................	6,000	7,000
	Cost of sales..........................................................	$497,400	$580,300
	Selling, general, and administrative costs.............	$273,600	$294,700

1. The best estimate of the total monthly fixed cost is:

$147,000

$771,000

$823,000

$875,000

2. The best estimate of the total variable cost per unit is:

$104.00

$128.50

$125.00

$82.90

3. The best estimate of the total contribution margin when 6,300 units are sold is:

$362,880

$97,650

$75,600

$229,950