SBD Phone Company sells its waterproof phone case for $125 per unit. Fixed costs total 5242,000, and variable costs are $50 per unit. Compute the units of product that must be sold to earn pretax income of $214,000 Choose Numerator: Units to be sold to achieve targeted income Choose Denominator 1 Contribution margin per unit Units to Achieve Target Units to achieve target 3.227 units . 75 = Contribution margin per unit Fixed costs per unit Sales per unit Total fixed costs The following information is available for a company's maintenance cost over the last seven months Hanth June July August September October November December Units Produced 100 160 120 150 210 240 Maintenance Cost 5 3,950 5,390 4.110 4.590 5,550 6.030 3,150 Using the high-low method, estimate both the fixed and variable components of its maintenance cost High-Low method - Calculation of variable cost per maintenanou hout Total cost at the high point Variable costs at the high point Volume at the high point: Variable cost per unit produced Total variable costs at the high point Total fixed costs Total cost at the low point Variable costs at the low point: Volume at the low point: Variable cost per unit produced Total variable costs at the low point Total fixed costs