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

A product sells for $200 per unit and its variable cost per unit is $130. The fixed costs total $420,000. If the company wants to ear $35,000 pretax income, how many units must be sold?

a. 6,500

b. 6,000

c. 500

d. 5,000

e. 5,500

Management anticipates fixed costs of $72,500 and variable costs equal to 40% of sales. What will pretax income be if sales are $325,000?

a. $57,500

b. $122,500

c. $130,000

d. $181,250

e. $252,500

Utility cost was $5,450 at 900 machine hours, $6,900 at 1,800 machine hours, $8,100 at 2,400 machine hours and $3,600 at 600 machine hours. Using the high-low method, the estimated variable utility cost per machine hour is

a. $3.38

b. $6.00

c. $2.50

d. $4.22

e. $6.17

Utility cost was $5,450 at 900 machine hours, $6,900 at 1,800 machine hours, $8,100 at 2,400 machine hours and $3,600 at 600 machine hours. Using the high-low method, the estimated total fixed cost for utilities is

a. $1,500

b. $3,600

c. $6,000

d. $3,300

e. $2,100