Lowden company low and high level of activity last year was 40,000 units produced in june and 120,000 units produced in november. utility costs were $60,000 in june and $156,000 in november. using the high-low method, estimated total utility cost for a month in which 80,000 units will be produced is not determinable with the information given. $120,000. $108,000. $104,001.

Option (B) is correct.

Explanation:

Given that,

High level of activity = 120,000 units

Low level of activity = 40,000 units

Utility costs = $60,000 in June  

Utility costs = $156,000 in November

Variable cost per unit:

=

=  

= $1.2 per unit

Fixed cost element:

= Total cost at high level - variable cost at high level

= $156,000 - $1.20 x 120,000 units

= $156,000 - $144,000

= $12,000

Utility cost for a month:

=  Fixed cost per month + $1.20 variable cost per unit at 80,000 units

= $12,000 + $1.20 x 80,000 units

= $108,000

according to the song of roland, the characteristics of an ideal knight are: loyalty to the king, skilled warriors and horseman, valiant, bold, courageous, strong and proud in battle. they should be determined to fulfil their duties and willing to die to make their people safe.

answer; niosh, the national institute for occupational safety and health;