The following information is available for a company's utility cost for operating its machines over the last four months. Month January February March April Machine hours 900 1,800 2,400 400 Utility cost SSSS $ 5,450 6,900 8,100 3,300 Using the high-low method, the estimated variable cost per unit for utilities is: Using the high-low method, the estimated total fixed cost for utilities is: Our company provides the following sales forecast for the next three months: January February March 3,000 4,200 5,000 Sales units The company wants to end each month with ending finished goods inventory equal to 10% of the next month's sales. Finished goods inventory on December 31 is 300 units. The budgeted production units for January are: Our company manufactures and sells electric staplers for $16 each. If 10,000 units were sold in December, and management forecasts 4% growth in sales each month, the number of electric stapler sales budgeted for March should be: