Grotto International has provided the following production and cost information for the most recent months. Each unit currently sells for $1,000. Break apart any mixed cost using the high-low method. Calculate the Break-Even point and prove that BEP with the appropriate income statement. (Round your BEP unit sales volume to the nearest whole number.) Production & Sales Volume in Units Direct Materials, per unit Direct Labor, per unit Manufacturing Overhead Selling & Administrative expenses $ SA 9,000 7,000 50.00 $ 35.00 $ 205,000 $175,000 178,850 $ 143,550 50.00 35.00