7. You want to start a toaster manufacturing company. After extensive research, you have determined the following information: Item Cost Toaster Selling price $167 Materials Costs $25/toaster Labor Costs 2 hrs per toaster at $20 per hour Fixed Costs $1,400,000 Overhead Costs 80% of labor costs a) (20 pts) How many toasters do you need to sell to break even? b) (4 pts) Determine your average and marginal costs per toaster at the break-even point