High-Low Method. You are requested to help in the preparation of fixed budgets. The study made of the shipping expenses showed the following over a period of time, and there is no indication that past trends will change in the future: Required: (a) Variable cost per unit (b) The fixed cost portion (c) The total amount of shipping expense, assuming that the sales volume is 11,300. 2. Break-even Point and Other Information. Presented hereunder is the Statement of Comprehensive Income of DE Corporation for the year ended December 31, 2020. Sales (20,000 units) Less: Cost of Sales Gross Income Less: Selling and Administrative Exp. Operating income Other data: DE Corporation Statement of Comprehensive Income For the Year Ended December 31, 2020 (a) (b) (c) (e) (g) 1/3 of the cost of sales is fixed 75% of the selling and administrative expenses is variable 0 Required: Determine the following Total fixed cost Variable cost per unit Variable cost ratio Contribution margin per unit Contribution margin ratio Break-even point in units Break-even point in pesos