Assume that sales are predicted to be $18,750, the expected contribution margin is $7,500, and a net loss of $1,250 is anticipated. The break-even point in sales ($) is: Select one: a. 15,625 b. 14,583 c. 10,417 d. 21,875 e. 20,000 XYZ Company's accountant is estimating next period's total overhead costs (Y). She performed three regression analyses, the first is based on direct labor hours (DLH), the second is based on machine hours (Mhr), and the third is based on quantity produced (Q). The results were: [Y=$95,000 + $9XDLH; R-square = 0.90); [Y= $120,000 + $5xMhr; R- square = 0.10): [Y=190,000+20; R-square=0.55). How much of the variations on the overhead costs is explained by the direct labor hours (DLH)? Select one: a. 10% b. 55% c. 45% d. None of the answers given e. 90%