Genuine Spice Inc. began operations on January 1, 2016. The company produces a hand and body lotion in an eight-ounce bottle called Eternal Beauty. The lotion is sold wholesale in 12- bottle cases for $100 per case. There is a selling commission of $20 per case. The January direct materials, direct labor, and factory overhead costs are as follows DIRECT MATERIALS CostDirect Materials per Unt Cost per Case Cost Behavior Variable Variable Units Cream base Natural oils Bottle (8-oz.)Variable per Case 100 ozs 30 ozs 12 bottles $0.02 0.30 0.50 $2.00 9.00 6.00 $17.00 DIRECT LABOR Cost Behavior Variable Variable Time per t.ase 20 min Labor Rate er Hour $18.00 14.40 Direct Labor Cost per Case S6.00 1.20 $7.20 Department Mixing Filling 25 min FACTORY OVERIEAD Utilities Facility lease Equipment depreciation Supplies Cost Behavior Mixed Fixed Fixed Fixed Total Cost $600 14,000 4,300 660 $19,560 The management of Genuine Spice Inc. wishes to determine the number of cases required to break even per month. The utilities cost, which is part of factory overhead, is a mixed cost The following information was gathered from the first six months of operation regarding this cost