QUESTION $25$

Please calculate the variable cost per unit and the fixed cost by using the high$-$low method. $(3$ points$)$

A$.56$;$120,000$

B$.55$;$120,000$

C$.55$;$100,000$

D$.56,100,000$

QUESTION $26$

the company should make or buy the machine.

A$.2,000$ ; purchase

B$.(2,000)$; lease

C$.3,000$; purchase

D$.(3,000)$; lease

QUESTION $27$

Which of the following does not belong to the usage of the cost$-$volume profit analysis?

A$.$ Setting selling prices

B$.$ Selecting the mix of products to sell

C$.$ Analyzing the effects of changes in volume on profits

D$.$ All of the above belong to the usage of cost$-$volume$-$profit analysis

QUESTION $28$

$($A: variable cost, B: fixed cost; C: mixed cost$)$