Cost Estimation & CVP VC1 It is budget season and Nuprek, Inc is planning for next year and requires a breakdown of the manufacturing overhead cost into the fixed and variable elements. The following data on the OH cost and machine hours are available for the past six months: Month OH Cost Machine Hours June $ 25,008 2,376 July $ 21,460 2,030 August $ 32,900 3,460 September $ 29,249 3,000 October $ 26,874 2,738 November $ 26,824 2,690 Total $ 162,315 16,294 Additional Sales & Cost information for Nuprek Sales Price $ 18.80 Machine Hours Per unit 0.40 Direct Labor Hours Per Unit 0.25 Direct labor cost per unit $ 8.00 Direct Material cost per unit $ 5.60 2. How many units do they need to sell to breakeven in one month