87% ABC and CVP Analysis: Multiple Products Good Scent, Inc., produces two colognes Rose and Violet. Of the two, Rose is more popular Data concerning the two products follow: Rose Violet 96 Expected sales (in cases) 53,000 10,600 Selling price per case $98 $80 Direct labor hours 35,300 6,000 Machine hours 10,700 3,500 Receiving orders 52 25 Packing orders 51 Material cost per case $48 $45 Direct labor cost per case $9 $6 The company uses a conventional costing system and assigns overhead costs to products using direct labor hours. Annual overhead costs follow. They are classified as fixed or variable with respect to direct labor hours. Fixed Variable Direct labor benefits $177,590 $ Machine costs 190,000 235,410 Receiving department 216,500 Dreams Alex 87% Direct labor benefits $ $177,590 Machine costs 190,000 235,410 216,500 Receiving department Packing department 105,500 Total costs $512,000 $413,000 All depreciation Required: 1. Using the conventional approach, compute the number of cases of Rose and the number of cases of Violet that must be sold for the company to break even in your computations, round variable unit cost to the nearest cent and round the number of break-even packages to the nearest whole number