Given the following cost and activity observations for Smithson Company's utilities, use the high-low method to calculate Smithson's fixed costs per month. Round your final answer to the nearest dollar. Do not round interim calculations. Cost Machine Hours January February March April $26,400 37,200 28,200 30,400 10,400 17,600 12,400 15,000 Given the following cost and activity observations for Bounty Company's utilities, use the high-low method to calculate Bounty' variable utilities costs per machine hour. Round your answer to the nearest cent. Cost Machine Hours March $3,093 14,921 April 2,669 10,353 May 2,853 11,960 June 3,603 18,088 The Atlantic Company sells a product with a break-even point of 5,340 sales units. The variable cost is $97 per unit, and fixed costs are $213,600. Determine the unit sales price. Round answer to nearest whole number. Determine the break-even points in sales units if the company desires a target profit of $38,440. Round answer to the nearest whole number. units