Callaham 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 $115.80 per unit. Sales volume (units) Cost of sales Selling and administrative costs...... 4,000 5.000 $338,000 $422.500 $89,600 $106,000 15. The best estimate of the total monthly fixed cost is: A. $24,000 B. $478,050 C. $427,600 D. $528,500 16. The best estimate of the total variable cost per unit is: A. $84.50 B. $100.90 C. $106.90 D. $105.70 17. The best estimate of the total contribution margin when 4,300 units are sold is: A. $134,590 B. $43,430 C. $64,070 D. $38,270 18. Jatry Corporation's budgeted sales are $300,000, its budgeted variable expenses are $210,000, and its budgeted fixed expenses are $60,000. The company's break-even in dollar sales is: A. $200,000 B. $330,000 C. $210,000 D. $270,000