Tashiro Inc. has decided to use the high-low method to estimate the total cost and the fixed and variable cost components of the total cost. The data for various levels of production are as follows:

Units Produced			Total Costs
5,425			$529,200
1,925			340,200
3,680			347,760

a. Determine the variable cost per unit and the total fixed cost.

Variable cost (Round to two decimal places.)	$	per unit
Total fixed cost	$

b. Based on part (a), estimate the total cost for 2,650 units of production.

Total cost for 2,650 units:

$

Ferrante Company sells 35,000 units at $10 per unit. Variable costs are $8.30 per unit, and fixed costs are $24,400.

Determine (a) the contribution margin ratio, (b) the unit contribution margin, and (c) income from operations.

a. Contribution margin ratio (Enter as a whole number.)		%
b. Unit contribution margin (Round to the nearest cent.)	$	per unit
c. Income from operations	$

Lablanc Inc. sells a product for $94 per unit. The variable cost is $56 per unit, while fixed costs are $454,860.

Determine (a) the break-even point in sales units and (b) the break-even point if the selling price were increased to $101 per unit.

a. Break-even point in sales units
b. Break-even point if the selling price were increased to $101 per unit