A method that estimates cost behavior by connecting the costs linked to the highest and lowest volume levels on a scatter diagram with a straight line is called the: Scatter method. High-low method. Least-squares method. Break-even method. Step-wise method. A product sells for $200 per unit, and its variable costs per unit are $130. The fixed costs are $420,000. What is the break-even point in dollar sales? $ 2, 100. $ 6.000. $ 420,000 $ 646, 154. $1, 200,000. The difference between sales price per unit and variable cost per unit is the: Gross profit from sales. Gross margin per unit. Fixed cost per unit. Margin of safety per unit. Contribution margin per unit. The ratio of the sales volume for the various products sold by a company is called the: Current product mix. Relevant mix. Sales mix. Inventory cost ratio. Production ratio