please answer question two provide the steps with calculation

1. The Canada Manufacturing Company collected the following production data for the past month: If the high-low method is used, what is the monthly total cost equation? a. Total cost =$13,200+$33/unit b. Total cost =$16,500+$30/ unit c. Total cost =$0+$45/ unit d. Total cost =$9,900+$36/unit 2. April Industries sells a product with a contribution margin of $12 per unit, fixed costs of $223,200, and sales for the current year of $300,000. How much is April's break-even point? a. 13,800 units b. $76,800 c. 18,600 units d. 6,400 units