Manley Co. manufactures office furniture. During the most productive month of the year, 4,500 desks were manufactured at a total cost of $86,625. In its slowest month, the company made 1,800 desks at a cost of $49,500. Using the high-low method of cost estimation, total fixed costs a. are $24,750 b. are $61,875 c. are $33,875 d. cannot be determined from the data given Strait Co. manufactures office furniture. During the most productive month of the year, 3,200 desks were manufactured at a total cost of $82,400. In the month of lowest production, the company made 1,300 desks at a cost of $60,800. Using the high-low method of cost estimation, total fixed costs are a. $82,400 b. $46,016 c. $60,800 d. $21,600 Assume that Corn Co. sold 6,700 units of Product A and 3,300 units of Product B during the past year. The unit contribution margins for Products A and B are $32 and $64, respectively. Corn has fixed costs of $371,000. The break-even point in units is a. 13,076 units b. 8,717 units c. 6,974 units d. 10,461 units If fixed costs are $758,000 and variable costs are 70% of sales, the break-even point in sales dollars is a. $1,288,600 b. $2,526,667 C. $530,600 d. $3,284,667 Which of the following types of cost is shown in the cost data below? a. mixed cost b. period cost C. variable cost d. fixed cost