The following data have been extracted from the records of Puzzle, Inc.: February August Production level, in units 11,100 19,980 Variable costs $ 31,080 $ ? Fixed costs ? 36,200 Mixed costs 28,999 ? Total costs $ 96,279 $ 139,702 Required: a. Calculate the missing costs. (Do not round intermediate calculations.) b. Calculate the cost formula for mixed cost using the high-low method. (Do not round intermediate calculations. Round "Variable cost" to 2 decimal places.) c. Calculate the total cost that would be incurred for the production of 14,060 units. (Do not round intermediate calculations.) d. Identify the two key cost behavior assumptions made in the calculation of your answer to part c.

Presented here is the income statement for Fairchild Co. for March:

Sales	$	84,500
Cost of goods sold		40,500
Gross profit	$	44,000
Operating expenses		31,000
Operating income	$	13,000

Based on an analysis of cost behavior patterns, it has been determined that the company's contribution margin ratio is 26%.

Required:

a. Rearrange the preceding income statement to the contribution margin format.

b. Calculate operating income if sales volume increases by 10%. (Do not round intermediate calculations.)

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c. Calculate the amount of revenue required for Fairchild to break-even.