S. The number of X-rays taken and X-ray costs over the last nine months in a hospital are given below: MonthX-Rays Taken X-Ray Costs January Fe March 250 $28,000 5,000 $23,000 $20 May June July 4,500 3,000$17000 3,750 5,500 6.750$28,500 $18,000 Au $24 September Using the high-low method, what is the hospital's estimated monthly fixsd X-ray cost? a. $8,000 b. $6,500 c. $6,000 d. $5,850 e. None of the above 9. A company sells a single product for $50 per unit. The company's variable manufacturing costs are $20 ner utmit ite variable selling costs are $10 per unit, and total annual fixed expenses are $80,000. What number of unitsmust be sod t generate an annual target profit of $100,0007? a. 2,000 units b. 5,000 units c. 6,000 units d. 4,500 units e. 9,000 units