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please do requirements A-C (I will like!) thank you !

Strait Co, manufactures office furniture, During the most productive month of the year, 3,400 desks were manufactured at a total cost of $84,200. In the month of lowest production, the company made 1,220 desks at a cost of 563,700 . Using the high-low method of cost estimation, total fixed costs are x a, $84,200 b. $20,500 c. $52,240 d. $63.700 Given the following cost and activity observations for Smithson Company's utilities, use the high-low method to determine Smithson's fixed costs per month. Round your final answer to the nearest dollar. Do not round interim calculations. If sales are $813,000, variable costs are 73% of sales, and operating income is $238,000, what is the contribution margin ratio? a. 27% b. 69% c. 73% X d. 31%