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High-Low Method Apply the high-low method of cost analysis to the three cost data groups shown below. Volume (applicable to Group A Group B Group each group) Costs Costs Costs 2,000 $4,680 $1,800 $4,320 12,000 22,680 10,800 4,320 16,000 29,880 14,400 4,320 20,000 37,080 18,000 4,320 What cost behavior patterns are apparent? Express each as a cost formula: Total cost = Fixed costs + (Variable cost x Volume). Group Fixed costs + (Variable cost x Volume) 10+ $ O x Volume B $ 0 + $ 0 x Volume $ 0 + $ O x Volume A Break-Even with Multiple Products Wagner Enterprise sells two products, large tractors and small tractors. A large tractor sells for $43,400 per unit with variable costs of $19,964 per unit. Small tractors sell for $23,800 per unit with variable costs of $11,424 per unit. Total fixed costs for the company are $1,428,000. Wagner Enterprises typically sells two large tractors for every three small tractors. Assuming the sales mix remains constant, how many large and small tractors are sold (in units) at Wagner's break-even point? 0 number of large tractors 0 number of small tractors