Use the following information to answer the next two (2) questions: Sammy Manufacturing has the following data based on total costs and production volumes from the previous months: Month Total Cost Production Volume (units) January $600,300 9,800 February 724,440 12,250 March 680,250 12,000 April 524,690 8,000 May 529,625 8,250 2. Using the High-Low Method, calculate estimated fixed costs. a. $1,300,190 b. $199,750 C. $47.00 d. $148,690 3. Using the High-Low method, determine the amount of total costs estimated if production was 13,500 units. a. $783,190 b. $162,190 $742,000 d. $738,250 C. 4. $1,500,000 $ 200,000 $ 160,000 $ 300,000 Bearkat Bicylces reported the following results for September: Sales (100,000 units) Total Variable product costs Total Variable selling & administrative expense Total fixed selling & administrative expense Calculate the contribution margin ratio: a 76.00% b. 86.67% C. 90.00% d. 1.15%