High-Low Method The manufacturing costs of Ackerman Industries for the first three months of the year follow: Total Costs Units Produced January $113,340 1,530 units February 110,880 770 March 172,480 2,170 Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost. Round all answers to the nearest whole dollar. a. Variable cost per unit $ 1.76 b. Total fixed cost $ 109,524. X Contribution Margin United Merchants Company sells 40,000 units at $34 per unit. Variable costs are $28.56 per unit, and fixed costs are $108,800. Determine (a) the contribution margin ratio, (b) the unit contribution margin, and (c) income from operations. a. Contribution margin ratio (Enter as a whole number.) % b. Unit contribution margin (Round to the nearest cent.) per unit c. Income from operations Break-Even Point Radison Enterprises sells a product for $113 per unit. The variable cost is $57 per unit, while fixed costs are $1,361,024. Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $119 per unit. a. Break-even point in sales units units b. Break-even point if the selling price were increased to $119 per unit units Target Profit Outdoors Company sells a product for $185 per unit. The variable cost is $65 per unit, and fixed costs are $948,000. Determine (a) the break-even point in sales units and (b) the break-even point in sales units if the company desires a target profit of $208,560. a. Break-even point in sales units units b. Break-even point in sales units if the company desires a target profit of $208,560 units