QUESTION 2 Using the high low method variable costs per unit for machine maintenance were calculated to be 50.80 per machine hour. At the high volume point maintenance total costs were $140,000 and 45,000 machine hours were worked. Using the high low method, the estimate of total fixed costs would be: $176,000 $95,000 $36,000 $104,000 QUESTION 3 A firm selling one unit more than its break-even point in units has a profit equal to: the unit sales price. the unit contribution margin. the unit sales price minus the unit contribution margin. the contribution margin ratio, QUESTION 4 All else being equal, an increase in fixed costs will: Increase operating leverage Decrease the breakeven point Decrease the contribution margin Increase the contribution margin ratio