The following data has been assembled for Tire Company.Use the high-low method.

MonthCostHours

January$24,4002,000

February39,0002,200

March35,2802,750

April36,4003,500

May44,1603,900

The total fixed cost is ________.

Select one:

a.$26,672

b.$10,112

c.$3,600

d.$21,360

Sizzling Company, a producer of electronic components, has the following information:

Income tax rate30%

Selling price per unit$5.00

Variable cost per unit$3.00

Total fixed costs$90,000

The break-even point in dollars is ________.

Select one:

a.$225,000

b.$150,000

c.$180,000

d.$270,000