Given the following cost and activity observations for Johnson Company's utilities, use the high-low method to calculate Johnson's fixed costs per month.

	Total Cost	Production
April	$61,276	1,184
May	$89,068	1,889
June	$105,008	2,328

Using the high-low method, determine the variable cost per unit, and the total fixed costs.

Select the correct answer.

A. $38,67 per unit and $88,993 respectively B. $38,23 per unit and $16,015 respectively

C. $38.67 per unit and and $16,015 respectively D.$38,23 per unit and $88,993 respectively

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If fixed costs are $252,631, the unit selling price is $107, and the unit variable costs are $66, what is the break-even sales (units)?

Select the correct answer.

A. 6,162 units B. 66 units C. 2,361 units D. 5,176 units