Cathy Company is studying marketing cost and sales volume, and has generated the following information by use of the high-low method, a scatter graph, and a least-squares regression analysis: High-Low Scatter Graph Regression Analysis Variable cost per unit sold Total monthly fixed cost $7.50 $35,000 $6.50 $45,000 $6.80 $42,500 Cathy is now preparing a marketing cost estimate for monthly sales of 18,000 units. Based on the data presented, compute what would likely be the least accurate marketing forecast. O $170,000 $162,000 $164.900 $135,000 O $122,400 Cathy Company sells three types of shoes: flats; low-heel shoes; and high-heel shoes. Annual fixed costs are $180,000 and data about the three are below. Flats Low-heel High-heel Sales mix in units 30% 50% 20% Selling price $10 $14 $12 Variable cost 8 10 6 If the sales mix were to change to 40% flats; 50% low-heel: and 10% high-heel, the break-even point in units would be: higher than with the original mix, the same as with the original mix, O cannot be determined. o lower than with the original mix