Build a spreadsheet that identifies the breakeven unit production based on the following: A small bicycle factory is building their first series of mountain bikes. They build the frame from scratch using specialized equipment that is leased. The rest of the components are purchased from suppliers and assembled by workers using basic tools. Equipment lease - $1200 /month Factory Rent - $1800 / month Labor - 3.5 hours per bike Materials and components - $156 / bike Wage and benefits - $24 per hour Retail Price of one mountain bike - $499