The phone bill for a company consists of both fixed and variable costs. Refer to the four-month data below and apply the high-low method to answer the question. Minutes 470 January February March April 240 160 300 Total Bill $4,000 $2,680 $2,630 $2,830 What is the fixed portion of the total cost? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) O A. $2,630 O B. $1,370 OC. $2,077 OD. $1,923 Garson Company sells a product for $75 per unit. Variable costs are $45 per unit, and fixed costs are $2,300 per month. The company expects to sell 570 units in September. Calculate the contribution margin per unit, in total, and as a ratio. Calculate the contribution margin per unit. Select the formula labels and then enter the amounts to compute the contribution margin per unit. = Contribution margin per unit Calculate the total contribution margin. Select the formula labels and then enter the amounts to compute the contribution margin. Contribution margin Calculate the contribution margin ratio. Select the formula labels and then enter the amounts to compute the contribution margin ratio. (Round your answer to the nearest percent, X%.) = Contribution margin ratio 1% Sunshine Blender Company sold 5,000 units in October at a sales price of $35 per unit. The variable cost is $25 per unit. Calculate the total contribution margin. O A. $62,500 O B. $50,000 OC. $175,000 OD. $125,000 Robusta Coffee Importers sold 7,000 units in October at a sales price of $45 per unit. The variable cost is $20 per unit. The monthly fixed costs are $8,000. What is the operating income earned in October? O A. $315,000 OB. $140,000 OC. $175,000 O D. $167,000