SECTION L. CALCULATION QUESTIONS (50 Marks) (Note: Students must provide detailed calculations/explanations in order to get full marks in each question) 1. Unilever has collected the following production data for the past four months: Units produced Total cost 20,000 82,400 21,000 90,000 18,000 81,000 20,500 85.000 If the high-low method is used, what is Unilever's total fixed cost per month? 2. Unilever has collected the following production data for the past four months: Units produced Total cost 12,000 11,600 13,500 13,800 17,000 15,600 15,000 14,500 If the high-low method is used, what is the estimated cost for producing 18,500 units in a particular month? 3. Last year, Castle Company sold 5,000 calculators for S130 each. Total fixed costs were $300,000 and Castle's profit was $185,000. What was its total variable cost last year? Trang Page: 1 4. Thuan Phat Company sells hand bags. Its variable cost per bag is $119, and each bag sells for $170. What are Thuan Phat's contribution margin per unit and contribution margin ratio? 5. Tan Phong Inc. has sales of 15,500 units at $20 a unit. The contribution margin ratio is 40%. If total fixed expenses are $80,000, what is the degree of operating leverage