Cena 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 84,000 99,000 110,000 Total Costs $22,100,000 25,220,000 31,770,000 a. Determine the variable cost per unit and the total fixed cost. b. Based on part (A), estimate the total cost for 115,000 units of production. a. Maple Enterprises sells a single product with a selling price of $75 and variable costs per unit of $30. The company's monthly fixed expenses are $22,500. What is the company's break-even point in units? b. What is the company's break-even point in dollars? Construct a contribution margin income statement for the month of September when they will sell 900 units. d. How many units will Maple need to sell in order to reach a target profit of $45,000? What dollar sales will Maple need in order to reach a target profit of $45,000? C. e