The manufacturing costs of Mocha Industries for three months of the year are as follows:

	Total Cost	Production
April	$83,400	2,000	Units
May	90,360	2,800
June	101,322	4,060

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. $_________

2.

Data related to the expected sales of laptops and tablets for Tech Products Inc. for the current year, which is typical of recent years, are as follows:

Products	Unit Selling Price		Unit Variable Cost		Sales Mix
Laptops	$1,600		$800		40%
Tablets	900		450		60%

The estimated fixed costs for the current year are $11,682,000.

Required:

1. Determine the estimated units of sales of the overall (total) product, E, necessary to reach the break-even point for the current year. ________ units

2. Based on the break-even sales (units) in part (1), determine the unit sales of both laptops and tablets for the current year.

Laptops	________units
Tablets	_______ units

3. Assume that the sales mix was 60% laptops and 40% tablets. Compare the break-even point with that in part (1). Why is it so different? ________ units