High-Low Method The manufacturing costs of Rosenthal Industries for the first three months of the year follow: Total Costs Production $212,040 2,015 units January February 233,010 3,780 5,115 March 329,840 Using the high-low method, determine (a) the variable cost per unit and (b) the total fixed cost. a. Variable cost per unit b. Total fixed cost Contribution Margin Harry Company sells 24,000 units at 529 per unit. Variable costs are $16.53 per unit, and fixed costs are $170,600 Determine (a) the contribution margin ratio, (b) the unit contribution margin, and (c) operating income a. Contribution margin ratio (Enter as a whole number.) % * b. Unit contribution margin (Round to the nearest cent.) per unit c. Operating income Break-even Point Radison Inc. sells a product for $71 per unit. The variable cost is $34 per unit, while noxed costs are $229,992 Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $76 per unit a. Break-even point in sales units b. Break-even point if the selling price were increased to $76 per unit units