The Saint Elmo Company is a small home based manufacturing company that sells its product over the internet. The Chief Financial Officer. Mr. Seeger, has reviewed the 2016 operating income and had determined the nature the nature of its costs as follows: To determine the overhead costs, Seeger decided to use the High/low method based on the results of the last 6 months of 2016 as follows: For 2017 Saint Elmo is anticipating a sales price of $22.00 per unit and the same cost structure as 2016 had. Required: From the 2016 Overhead data given above, calculate the per unit cost and the fixed cost per month using the high/low method. Calculate the projected monthly 2017 breakeven point in units and sales dollars. Create an Income Statement in contribution margin format to verify the breakeven calculation. Assuming the company is projecting sales of 6.000 units for March 2017; create an income statement in contribution margin format for the month. Calculate the margin of safety in units and sales dollars for March of 2017 using the results of parts 2 and 3 above. Calculate the projected level of sales in units and dollars to earn an operating income of $30,000 for March of 2017. Create an Income Statement in contribution margin format to confirm the results