First QuarterSecond QuarterSales at $5.50 per meal$121,000 $154,000 Total costs119,200140,800Income (loss)$1,800$13,200Each dollar of variable costs comprises of 50 percent direct labor, 30 percent direct materials, and 20 percent variable overhead costs. Unit variable costs and total fixed costs were the same in the first and thesecond quarter. Requireda)(3 points) What is the quarterly break-even point in meals (units)