Please answer all 4 as they are parts under 1 question number. Thank you!!

Utility cost was $3,500 at 900 machine hours, $8,200 at 2,300 machine hours, $8,000 at 2,400 machine hours and $3,600 at 600 machine hours. Using the high-low method, which data items would be used in the formula to compute the variable utility cost per machine hour?

a. $8,200, $3,600, 2,300 machine hours and 600 machine hours

b. $8,200, $3,600, 2,400 machine hours and 600 machine hours

c. $8,000, $3,600, 2,400 machine hours and 600 machine hours

d. The average of all 4 costs and the average of all 4 machine hour observations

Forrester Company is considering the purchase of new equipment that would increase monthly fixed costs from $120,000 to $150,000 and would decrease variable cost per unit of $70 by $10 per unit. The selling price of $100 per unit is not expected to change. Forresters current break-even sales are $400,000 and current break-even units are 4,000. If Forrester purchases this new equipment the revised break even point in dollars would be

a. $300,000

b. $400,000

c. $325,000

d. $500,000

e. $375,000

A company reported net income of $0. Its variable costs are 60% of sales. If the company can increase its sales by $60,000, how much pretax income will it earn?

a. $60,000

b. $36,000

c. $24,000

d. $15,000

e. $10,000

A company determined that its contribution margin on a certain product was $10 per unit and its contribution margin ratio was 40% of sales revenue generated by that product. By how much would net income increase (or net loss decrease) if the company experienced a $120,000 increase in sales of that product?

a. $ 30,000

b. $ 48,000

c. $ 72,000

d. $ 12,000