Obj. $1$

The manufacturing costs of Schroeder Industries for the first three months of the year follow:

$\backslash$table$[[,$Total Costs,Units Produced$],[$January$,$$$3,750,000,40,000$ units$],[$February$,3,875,000,45,000],[$March$,4,250,000,60,000]]$

Using the high$-$low method, determine $($a$)$ the variable cost per unit and $($b$)$ the total fixed cost.

BE $20-2$ Contribution Margin

Obj. $2$

Amon Company sells $180,000$ units at $$185$ per unit. Variable costs are $$111$ per unit, and fixed costs are $$8,175,000.$ Determine $($a$)$ the contribution margin ratio, $($b$)$ the unit contribution margin, and $($c$)$ operating income.