The manufacturing costs of Mocha Industries for three months of the year are as follows: Production April May June Total Cost $98,820 1,860 Units 100,300 2,600 102,660 3,780 a. Using the high-low method, determine the variable cost per unit. Round your answer to two decimal places. per unit $ b. Using the high-low method, determine the total fixed costs. $ Bluegill Company sells 9,400 units at $140 per unit. Fixed costs are $65,800, and operating income is $460,600. Determine the following: a. Variable cost per unit b. Unit contribution margin c. Contribution margin ratio per unit % Gladstorm Enterprises sells a product for $47 per unit. The variable cost is $30 per unit, while fixed costs are $16,864. Determine the following: Round your answers to the nearest whole number. a. Break-even point in sales units b. Break-even point in sales units if the selling price increased to $61 per unit units units