January High-Low Method The manufacturing costs of Ackerman Industries for the first three months of the year low Total Costs Units Produced $413,010 3,380 units February 278,640 March 433,440 Using the high-low method, determine (a) the variable cost per unit and (b) the total foxed cost nearest whole dollar. a. Variable cost per unit b. Total fixed cost 1,800 5,400 per unit and (b) the total fixed cost. Round all answers to the Contribution Margin Ratio a. Yount Company has also sean untz Company budgets sales of $830,000, fixed costs of $57,900, and variable costs of $257,300. What is the conce margin ratio for Yountz Company? b. If the contribution margin ratio for Vera Company is 31%, sales were $554,000, and foxed costs were $121,940, what was the income from operations? Break-Even Sales and Sales to Realize Income from Operations For the current year ending October 31. Yentling Company expects fixed costs of $592000. a unit variable cost of $66, and a unit selling price of $98. a. Compute break-even sales (units). b. Compute the sales (units) required to realize income from operations of $137,600 Margin of Safety a. If Canace Company, with a break-even point at $360,000 of sales, has actual sales of $500,000, what is the margin of safety expressed (1) in dollars and (2) as a percentage of sales? Round the percentage to the nearest whole number. b. If the margin of safety for Canace Company was 25%, fixed costs were $1.419.375, and variable costs were 75% of sales, what was the amount of actual sales (dollars)? Operating Leverage Beck Inc. and Bryant Inc. have the following operating data: Beck Inc. Bryant Inc. Sales $264,900 $815,000 Variable costs 106,300 489,000 Contribution margin $158,600 $325,000 Fixed costs 97,600 163,000 Income from operations $61,000 $163,000 a. Compute the operating leverage for Beck Inc. and Bryant Inc. If required, round to one decimal place. b. How much would income from operations increase for each company if the sales of each increased by 15%? Sales Mix and Break-Even Sales Data related to the expected sales of laptops and tablets for Tech Products Inc. for the current year, which is typical of recent years, are as follows: Products Unit Selling Price Unit Variable Cost Sales Mix Laptops $260 $180 30% Tablets 220 70% The estimated fixed costs for the current year are $1,042,760. Required: 1. Determine the estimated units of sales of the overall (total) product. E, necessary to reach the break-even point for the current year. 2. Based on the break-even sales (units) in part (1), determine the unit sales of both laptops and tablets for the current year. 470