Please help me choose the best answer, and please show solutions and/or formula as well.

Electrical costs at one of Noyd Corporation's factories are listed below: Management believes that electrical cost is a mixed cost that depends on machine-hours. 101. Using the high-low method, the estimate of the variable component of electrical cost per machine-hour is closest to:

A. $0.11 B. $8.92 C. $94.27 D. $8.56

102. Using the high-low method, the estimate of the fixed component of electrical cost per month is closest to:

A. $9,266 B. $10,232 C. $10,244 D. $9,881

55. Vaccaro Corporation produces and sells a single product. Data concerning that product appear below: Percent of Sales 100% 20% 80% Per Unit Selling price. Variable expenses 28 $112 Fixed expenses are $293,000 per month. The company is currently selling 3,000 units per month. Management is considering using a new component that would increase the unit variable cost by $13. Since the new component would increase the features of the company's product, the marketing manager predicts that monthly sales would increase by 400 units. What should be the overall effect on the company's monthly net operating income of this change? A. increase of $600 B. increase of $39,600 C. decrease of $600 D. decrease of $39,600