The manufacturing cost of Mocha Industries for three months of the year are provided below: Using the high-low method, determine the variable cost per unit, and the total fixed costs. Carmelita Company sells 40,000 units at $18 per unit. Variable costs are $10 per unit, and fixed costs are $62,000. Determine the unit contribution margin, contribution margin ratio, and income from operations. Gladstorm Enterprises sells a product for $60 per unit. The variable cost is $20 per unit, while fixed costs $85,000. Determine the break-even point in sales units, and break-even point if the selling price increased to $75 per unit