Dubai, Inc. sells 2 products. Products C has a contribution margin ratio of 25% while product K has a variable cost ratio of 70%. Sales are in the fixed ratio of 30% and 70% for C and K, respectively. Fixed costs are $119,700. The Dollar sales of C at the break-even point would be The actual costs of indirect materials for the last quarter of 2019 are summarized below October November December Units produced 5,500 6,300 4,000 Indirect materials cost 32,350 35,310 26,800 Using the high and low point method for splitting a semi-variable cost, the estimated indirect materials cost for the first half of January if 2,600 units of production are budgeted would be