please help with number 5!

Integrative Exercise Cost Behavior and Cost-volume-Profit Analysis for Many Glacier Hotel Using the High-Low Method to Estimate Variable and Fixed Costs Located on Switcurrent Lake in Glacier National Park, Many Glacier Hotel was built in 1915 by the Great Northern Railway. In an effort to supplement its lodging revenue, the hotel decided in 20x1 to begin manufacturing and selling small wooden cances decorated with symbols hand painted by Native Americand living near the park. Due to the great success of the canoes, the hotel began manufacturing and selling paddies as well in 20x3. Many hotel guests purchase a canon and paddles for use in e guided tours of Swiftcurrent Lake. Because production of the two products began in different years, the cances and paddles are produced in separate production facilities and employ different laborers. Each canoe sells for $500, and each paddle sells for $50. A 20x1nre destroyed the hotel's accounting records. However, a new system put into place before the 2014 season provides the following aggregated data for the hotels cance and paddie manufacturing and marketing activities: Manufacturing Data: Number of Total Canoe Number of Total Paddle Cances Manufacturing Paddles Manufacturing Year Manufactured Costs Year Manufactured Costs 5103,000 2009 20x9 250 900 $38,500 20 275 205 1,200 49,000 128,000 109.000 200 240 20x7 1,000 44,000 2OXO 310 114,000 2006 1.100 45,500 2025 350 2035 1.400 52.000 14,500 145,000 20X4 400 2004 1.700 66,500 Marketing Data Number of Total Cance cances Marketing Number of Total Paddin Paddies Marketing Marketing Data: Number of Total Canoe Canoes Marketing Year Sold Costs Number of Total Paddle Paddles Marketing Year Sold Costs 20x9 250 $45,000 20x9 900 $7,500 20x8 275 43,000 20x8 1,200 9,000 20X7 240 44,000 20x7 1,000 8,000 20X6 310 51,000 20X6 1,100 8,500 20X5 350 62,000 20x5 1,400 10,000 20x4 400 60,000 20X4 1,700 11,500 Required: 1. High-Low Cost Estimation Method a. Use the high-low method to estimate the per-unit variable costs and total fixed costs for the canoe product line. Variable cost per unit 300 Total fixed cost 80,000 / b. Use the high-low method to estimate the per-unit variable costs and total fixed costs for the paddle product line. Variable cost per unit 40 Total fixed cost 10,000 / 2. Cost-Volume-Profit Analysis, Single-Product Setting Use CVP analysis to calculate the break-even point in units for a. The canoe product line only the single-product setting) 2. Cost-Volume-Profit Analysis, Single Product Setting Use CVP analysis to calculate the break-even point in units for a. The canoe product line only cl.e.,single-product setting) BE units 400 canoes b. The paddie product line only (le,single-product setting) BE units 1,000 paddles 3. Cost-Volume-Profit Analysis, Multiple Product Setting The hotel's accounting system data show an average sales mix of approximately 300 canoes and 1,200 paddles each season. Significantly more paddles are sold relative to canoes because some inexperienced canoe guests accidentally break one or more paddles, while other guests purchase additional paddles as presents for friends and relatives. In addition, for this multiple-product CVP analysis, assume the existence of an additional $30,000 of common fixed coses for a customer service hotline used for both cance and paddle customers. Use CVP analysis to calculate the break-even point in units for both the canoe and paddle product lines combined (Lthe multiple- product setting) Canoe BE units 500 Canoes Paddie BE units 2,000 paddles 4. Cost Cassification 1. Classify the manufacturing costs, marketing costs, and customer service hotline costs either as production costs or period costs All manufacturing costs are product costs. All marketing costs and customer hotline costs are period costo b. For the period costs, further classify them into either selling expenses or general and administrative expenses V. Customer hotline costs relate to the Marketing costs are selling oriented; therefore, the marketing period costs would be further cassified as selling expenses customer service section of the value chain and would be further classified as general and administrative expense 5. Sensitivity Cost-Volume-Profit Analysis and Production Versus Period Costs. Multiple Product Setting Marketing costs are selling oriented; therefore, the marketing period costs would be further classified as seling expenses Customer hotline costs relate to the customer service section of the value chain and would be further dassified as general and administrative expense 5. Sensitivity Cost-Volume-Profit Analysis and Production Versus Period Costs, Multiple- Product Setting If both the variable and find production costs (refer to your answer to Requirement 1) associated with the canoe product line increased by 5% (beyond the estimate from the high-low analysis), how many canoes and paddles would need to be sold in order to cam a target Income of $96,000? Assume the same sales mix and additional fixed costs as in Requirement 3 978 x cances 3,911 X paddles 6. Margin of Safety Canoe target income units Paddle target income units Calculate the hotel's margin of safety (both in units and in sales dollars) for Many Glacier Hotel, assuming the same facts as in Requirement, and assuming that it is 200 canoes and 2.500 baddies next year 700 total MOS units above total BE units 125,000 MOS in sales dollars