1. Based on the high-low method and the information provided below, what would be the total cost if the number of widgets expected next month was 200,000?

Month	Number of Widgets	Total Cost
January	643000	4428000
February	340000	2130000
March	781000	1870000
April	363000	5520000
May	580000	8340000
June	840000	5400000
July	796000	1730000
August	235000	5020000
September	544000	2370000
October	500000	5800000
November	428000	4460000
December	486000	6420000

1. 1. $1,500,000
   2. $3,500,000
   3. $3,975,000
   4. $3,995,000
2. If your company has Total Sales Revenue = $5,000,000, Total Variable Cost = $1,250,000, and Net Operating Income = $500,500, what is the sales revenue you need to generate to reach your target profit $2,000,000?
   1. $2,000,000
   2. $2,666,667
   3. $4,332,666
   4. $6,999,333