The high-low method is often employed in analyzing a. mixed costs b. variable costs c. fixed costs d. conversion costs Common allocation bases for allocating overhead using either a single plantwide rate or multiple departmental rates are a. direct labor dollars (exist), direct labor hours, machine hours b. direct labor dollars (exist), direct labor hours, machine dollars (exist) c. direct labor dollars (exist), direct labor hours, square footage d. machine dollars (exist), direct labor dollars (exist), machine hours Roehm Company has gathered the following data: The sales mix is 4: 5: 1 for Product M, Product N, and Product O, respectively. Fixed costs are exist357,000. The break-even point is a. 33, 750 units b. 37, 500 units c. 35,000 units d. 30,000 units