Item February March Sales in Units January 14,000 units $2,940,000 15,000 units $3,150,000 Cost of Goods Sold $367,000 Maintenance Expense Advertising Expense Depreciation Expense $390,000 $40,000 16,000 units $3,360,000 $413,000 $40,000 $11,000 $40,000 $11,000 $11.000 13. What is the amount of fixed expense element of the mixed expense at the low activity level? $45,000 $51,000 $96,000 $367,000 O None of the above 14. If the company expects that the number of units to be sold in April will be 14,600 units, what is the amount of total variable expenses for the month. assuming that the above expenses are the only expenses incurred during the month, and all other items are the same? $335,800 O $3,066,000 $3,401,800 $3,446,800 None of the above