ABC Co. has the following information available: Total Cost January February March April Production Vol. (units) 34,200 35,900 36,400 33,100 392,800 408,100 412,600 382,900 Using the high-low method, calculate the variable cost per unit and the fixed cost. ABC Co. sells its widgets for $22.00 each. What is the contribution margin? What is the contribution margin ratio? How many units must they sell to break-even? How many units must the sell to achieve a target profit of $350,000? If ABC Company's variable cost increase by 10% per unit, What is the contribution margin? How many units must they sell to break-even? In addition, if fixed costs increase by $10,000, What is the contribution margin? How many units must they sell to break-even