Consider the following information for the questions below. Atlanta & Co. has determined machine hours to be the cost driver for the company's utility costs. During the first six months of the year the company incurred the following utility costs: Month January February March April May Cost $8,700 8,360 8,950 9,360 9,625 9,150 Machine Hours 800 720 810 920 950 900 June Refer to the above information. Use the high-low method to estimate the variable cost per machine hour: A. $0.18 B. $4.50 C. $5.00 D. $5.50 E. $6.17 Consider the following information when answering the questions below. Selling price per unit Contribution margin Fixed costs $2.5 $10 $45,000 Refer to the above information. What is the number of units that must be sold to break even? A. 4,500 B. 4,000 C. 3,000 D. 1,800 E. 367