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The Toto Company sells units for $25 each. At a level of 8,000 units, the company has a net operating income of $54,000. At a

The Toto Company sells units for $25 each. At a level of 8,000 units, the company has a net operating income of $54,000. At a level of 12,000 units, the company has a net operating income of $126,000. Compute the total fixed costs for the company. One way to do this would be to use the high-low method. Another way would be to understand how CVP analysis works.

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