Sam's Souvenirs, Inc. sells souvenirs for $21 each. Sam's pays rent of $110 per month. Its raw materials cost $8 and its direct labor costs $6 for each souvenir. Two of Sam's recent electrical utility bills were as follows:

Electric Utility Bills

Production output(for may is 30 and for june it is 40) Cost (may is 95 and june is 115)

May 30 95 June 40 115

a. What is the semivariable cost?

b. What is the fixed portion of mixed cost?

c. What is the variable portion of mixed cost?

d. What is the total fixed cost?

e. What is the total variable cost?

f. What is her breakeven point, in number of tricycles (per month)?