D. 55% 12:02 Cost Accounting final summer (8034... 7. Child care company monthly variable costs per child are as follows: Lunch and snacks $100 Educational supplies $30 Other supplies (paper products, toiletries, etc.) $20 Monthly fixed costs consist of the following: Rent $1,500 Utilities $150 Insurance $200 Salaries $1,700 Miscellaneous $ 450 Child care charges $400 per child monthly the breakeven point is: (2 Points) 16 children 18 children 20 children none 8. Accounting records for Manufacturing