High-Low Method The manufacturing costs of Ackerman Industries for the first three months of the year follow: Total Costs Units Produced January $137,630 1,900 units February 97,920 960 March 152,320 2.560 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 $ b. Total fixed cost $ Margin of Safety The Whitehead Company has sales of $630,000, and the break-even point in sales dollars is $403,200. Determine the company's margin of safety as a percent of current sales. % Operating Leverage Decatur Co. reports the following data: Sales $739,200 Variable costs 450,900 Contribution margin $288,300 Fixed costs 230,600 Income from operations $57,700 Determine Decatur Company's operating leverage. Round your answer to one decimal place. Contribution Margin United Merchants Company sells 15,000 units at $28 per unit. Variable costs are $17.92 per unit, and fixed costs are $66,500. 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.) Log per unit $ c. Income from operations