Ziegler Inc. has decided to use the high-low method to estimate the total cost and the fixed and variable cost components of the total cost. The data for various levels of production are as follows:

Units Produced			Total Costs
2,340			$280,800
4,120			351,620
6,240			436,800

a. Determine the variable cost per unit and the total fixed cost.

Variable cost: (Round to the nearest dollar.)	$fill in the blank 1 per unit
Total fixed cost:	$fill in the blank 2

b. Based on part (a), estimate the total cost for 3,090 units of production.

Total cost for 3,090 units:

$fill in the blank 3

Break-even sales and sales to realize operating income

For the current year ended March 31, Cosgrove Company expects fixed costs of $610,500, a unit variable cost of $66, and a unit selling price of $99.

a. Compute the anticipated break-even sales (units). fill in the blank 1 units

b. Compute the sales (units) required to realize operating income of $141,900. fill in the blank 2 units