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Required information (The following information applies to the questions displayed below.) Phillips Company manufactures air-conditioning units for commercial buildings and has noticed considerable variation in shipping expenses from month to month as per the data below: Units Shipped 4 Month January February March April May June July 5 2 3 6 8 Total Shipping Expense $ 2,200 $ 3,100 $ 2,600 $ 1,500 $ 2,200 $3,000 $ 3,600 8. If the air conditioners have an average sales price of $5,000, variable direct manufacturing costs are $2,500 per unit, variable manufacturing overhead costs are $500 per unit, and variable selling and administration costs (excluding shipping) are $200 per unit, what is the contribution margin per unit? Contribution margin per unit Required information (The following information applies to the questions displayed below.) Phillips Company manufactures air-conditioning units for commercial buildings and has noticed considerable variation in shipping expenses from month to month as per the data below: Month January February March April May June July Units Shipped 4 4 5 2 3 6 8 Total Shipping Expense $ 2,200 $ 3,100 $ 2,600 $ 1,500 $ 2,200 $ 3,000 $ 3,600 9. Given the facts in part 3-8, estimate the total contribution margin for August if seven air conditioners are produced and sold. Total contribution margin The number of blood tests performed and the related costs over the last nine months in Brentline Hospital are given below: Month January February March April May June July August September Blood Tests Performed 5,120 5,400 4,695 4,290 4,425 3,600 4,020 5,315 5,245 Blood Test Costs $ 67,900 $ 70,530 $ 61,932 $ 56,782 $ 59,041 $ 48,570 $ 53,212 $ 69, 419 $ 69,025 Required: 1. Using the high-low method, estimate the cost formula for blood tests. (Round cost per unit answer to 2 decimal places.) YE 2. Using the cost formula you derived above, what blood test costs would you expect to be incurred during a month in which 4,410 blood tests are performed? (Round your intermediate calculations answer to 2 decimal places.) Variable cost Fixed cost Total cost $ 0