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Horizontal Analysis The comparative temporary investments and inventory balances of a company follow. Current Year $67,773 Previous Year $55,100 Accounts payable Long-term debt 65,436 79,800 Based on this information, what is the amount and percentage of increase or decrease that would be shown on a balance sheet with horizontal analysis? P ercentage Increase/Decrease Increase Accounts payable Amount of Change $ 12,673 $ 1,936 x % 10 X % Long-term debt Decrease Current Position Analysis The following items are reported on a company's balance sheet: Cash $459,600 Marketable securities 359,100 Accounts receivable (net) 351,700 Inventory 266,000 Accounts payable 532,000 Determine (a) the current ratio and (b) the quick ratio. Round to one decimal place. a. Current ratio b. Quick ratio High-Low Method The manufacturing costs of Ackerman Industries for the first three months of the year follow: Units Produced January Total Costs $104,330 97,200 3,180 units February 1,500 March 151,200 4,500 Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost. Round all answers to the nearest whole dollar. a. Variable cost per unit $ 18 b. Total fixed cost $ 187,490 x