Cost Accounting Test 1 Put your name and seat # on the back of the Exam and Answer sheet For the Washingron Company The total administrative expenses were $788,000.00, when 25,000 units were sold and $1,388,000.00 when 45,000 units were sold. 5.00 00 10 Use the High-Low method to calculate the total fixed administrative expense. 38,000 10 2. 11 sales 3. D High Admin exp. 1,388,000 788,000 The expected total administrative costs for the year if 36,000 units are sold Low 1,080,000 High point 11 Low point 45,000 25,000 600,000 20,000 =30 The XYX company sh Total variable units Total var. cost 1,388,000 7788,000 30 45000 30 25000 1350000 750,000 4. Din var. 36,000 = 16.67 Fixed cost $38,000 38,000 14.00 14.00