=+The management of Essence of Persia, Inc., wishes to determine the number of cases required to break even per month. The utilities cost, which is part of factory overhead, is a mixed cost. The following information was gathered from the first six months of operation regarding this cost:

2010 Case Production Utility Total Cost January 300 $230 February 600 263 March 1,000 300 April 900 292 May 750 280 June 825 285 Instructions