At Midland Company's break-even point of 9,000 units, fixed costs are $180,000 and variable costs are $450,000 in total. The unit sales price is: Sammy's Interior Decoration Company designs custom showroom spaces in interior design marts across the country. The following data pertain to a recent reporting period. Required Use ABC to compute overhead rates for Billings. PRESENT YOUR ANSWER ROUNDED TO ZERO DECIMAL PLACES DON'T WRITE THE DRIVER, EXAMPLE IF YOUR ANSWER IS \$300 PER MACHINE HOUR, JUST WRITE 300