hatner 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 ProducedTotal Costs1,705$345,9604,805538,1603,390424,380a.Determine thevariable costper unit and the totalfixed cost.

Variable cost: (Round to the nearest dollar.)$per unitTotal fixed cost:$b.Based on part (a), estimate the total cost for 2,340 units of production.

Total cost for 2,340 units:$

2, For a recent year, Wicker Company-owned restaurants had the following sales and expenses (in millions):

Sales$26,200Food and packaging$10,220Payroll6,600Occupancy (rent, depreciation, etc.)4,790General, selling, and administrative expenses3,800$25,410Income from operations$790Assume that thevariable costsconsist of food and packaging, payroll, and 40% of the general, selling, and administrative expenses.

a.What is Wicker Company's contribution margin? Round to the nearest million. (Give answer in millions of dollars.)

$million

b.What is Wicker Company's contribution margin ratio? Round to one decimal place.

%

c.How much would income from operations increase if same-store sales increased by $1,600 million for the coming year, with no change in the contribution margin ratio orfixed costs? Round your answer to the closest million.

$million