Sherri's tan-o-rama is a local tanning salon. the following information reflects its number of appointments and total costs for the first half of the year:

month number of appointments total cost
january 325 5,900
february 375 6,200
march 300 5,650
april 350 5,450
may 275 5,550
june 450 6,250

using the high-low method, calculate the total fixed cost per month and the variable cost per tanning appointment. (round your "variable cost per unit" answer to 2 decimal places and "fixed cost" answer to the nearest dollar amount.)

For each of the following cases determine the ending balance in the inventory account. (hint: first, determine the total cost of inventory available for sale. next, subtract the cost of the inventory sold to arrive at the ending balance.)a. jill’s dress shop had a beginning balance in its inventory account of $40,000. during the accounting period jill’s purchased $75,000 of inventory, returned $5,000 of inventory, and obtained $750 of purchases discounts. jill’s incurred $1,000 of transportation-in cost and $600 of transportation-out cost. salaries of sales personnel amounted to $31,000. administrative expenses amounted to $35,600. cost of goods sold amounted to $82,300.b. ken’s bait shop had a beginning balance in its inventory account of $8,000. during the accounting period ken’s purchased $36,900 of inventory, obtained $1,200 of purchases allowances, and received $360 of purchases discounts. sales discounts amounted to $640. ken’s incurred $900 of transportation-in cost and $260 of transportation-out cost. selling and administrative cost amounted to $12,300. cost of goods sold amounted to $33,900.a& b. cost of goods avaliable for sale? ending inventory?