Integrative Exercise Cost Behavior and Cost-Volume-Profit Analysis for Many Glacier HotelUsing the High-Low Method to Estimate Variable and Fixed Costs Located on Swiftcurrent Lake in Glacier National Park, Many Glacier Hotel was built in 1915 by the Great Northern Railway. To supplement its lodging revenue, the hotel decided to begin manufacturing and selling small wooden canoes decorated with symbols hand painted by Native Americans living near the park. The canoes were a great success, so a couple ofyears later the hotel began manufacturing and selling paddies. Many hotel guests purchase a canoe and paddies for use in self-guided tours of Swiftcurrent Lake. Because production of the two products began in different years, the canoes and paddies are produced in separate production facilities and employ different laborers. Each canoe sells for $540, and each paddle sells for $60. About 15 years ago, a fire destroyed the hotel's accounting records. A new system put into place before the next season provides the following aggregated data for the hotel's canoe and paddie manufacturing and marketing activities (Years 1 through 12 give the data for the years in which the new accounting system was active): Manufacturing Data Number of Total Canoe Number of Total PaddleCanoes Manufacturing Paddles ManufacturingYear Manufactured ~ Costs Year Manufactured Costs1 250 $103,000 1 900 $38,5002 240 115000 2 1,200 49,0003 275 128000 3 1,000 44,0004 310 114000 4 1,100 45,5005 350 141,50 5 1,400 52,0006 380 132000 6 1,700 66,5007 415 146500 7 1,720 66,3008 430 132000 8 1,850 71,7509 450 146100 9 1,900 72,00010 470 155000 10 2,020 78,90011 480 136,000 11 2,050 78,20012 500 167,000 12 2,200 84,000 Manufacturing Data Numberof Total Canoe Number of Total PaddleCanoes Marketing Paddles Marketing Year Sold Costs Year Sold Costs1 250 $45,000 1 900 7,5002 240 47,000 2 1,200 9,0003 275 43,000 3 1,000 8,000a 310 51,000 4 1,100 8,500H 350 62,000 s 1,400 10,0006 380 53,000 6 1,700 11,5007 415 68,500 7 1,720 11,6008 430 63,000 8 1,850 12,2509 450 65,000 9 1,900 12,50010 470 67,000 10 2,020 13,10011 480 52,000 11 2,050 13,25012 500 73,000 12 2,200 14,000 Required: 2. Cost-Volume-Profit Analysis, Single-Product SettingUse CVP analysis to calculate the break-even point in units fora. The canoe product line only (i.e., single-product setting)BE unitscanoesb. The paddle product line only (i.e., single-product setting)BE unitspaddles