The manufacturing costs of Mocha Industries for three months of the year are as follows: Month Total Cost Production April $63,100 1,100 units May 80,920 1,000 units June 100,900 2,600 unite a. Using the highlow method, determine the variable cost per unit. Round your answer to two decimal places. b. Using the highlow method, determine the total xed costs. 2. Blane Company has the following data: Line Item Description Amount Total sales $800,000 Total variable costs $300,000 Fixed costs $200,000 Units sold 50,000 units What will operating income be if units sold double to 100,000 units?3. Bluegill Company sells 45,000 units at $18 per unit. Fixed costs are $62,000, and operating income is $298,000. Determine the (a) variable cost per unit, (b) unit contribution margin, and (c) contribution margin ratio. Round the contribution margin ratio to two decimal places. Line Item Description a. Variable cost per unit b. Unit contribution margin C. Contribution margin ratio 4. Given the following: Variable cost as a percentage of sales = 60% Unit variable cost = $30 Fixed costs = $200,000 What is the break-even point in units?5. Philadelphia Company has the following information for March: Line Item Description Amount Sales $450,000 Variable cost of goods sold 240,000 Fixed manufacturing costs 70,000 Variable selling and administrative expenses 52,000 Fixed selling and administrative expenses 35,000 Determine the March: Line Item Description a. Manufacturing margin b. Contribution margin c. Operating income for Philadelphia Company