The high-low method is used to analyze A. mixed costs. B. fixed costs C. variable costs D. conversion costs. QUESTION 11 Danny's Lawn Equipment has actual sales of $600,000 and a break-even point of $420,000. How much is its margin of safety ratio? A. 142% B. 709 C.33396 OD. 30% Question Completion Status: QUESTION 12 Billings Company has the following costs when producing 100,000 units: Variable costs $1,000,000 Fixed costs 950,000 An outside supplier has offered to make the item at $6.00 a unit. If the decision is made to purchase the item outside, current production facilities could be leased to another company for $120,000. The net increase (decrease) in the net income of accepting the supplier's offer is A. 420,000 B. 5(70,000) C. $150,000. D. $520,000