I. Natural Fragrance, Inc. began operations on January 1, 2017 The company produces a hand and body lotion in an eight-ounce bottle called Etemai Beauty. The lotion is sold wholesale in 12-bottle cases for $80 per case. There is a selling commission of $16 per case. The January direct materials, direct labor, and factory overhead cost are as follows Direct Materials Cost Units per Case Cost Per Unit Direct Materials Cost per Case Variable Cream base Natural oil Botle (8-oz.) 72 0zs 24 OZ 12 bottles $0.015 $0.250 $0.400 $1.08 $6.00 $4.80 Direct Labor Time per Case Labor Rate per Hour Direct Labor Cost per Case Variable 16.8 min. S4.20 $15.00 $12.00 Factory Overhead Cost Behavior Total Cost Utilities Facility lease Equipment depreciation Fixed Fixed Fixed $230 $12,043 3,600. A. Break-Even Analysis The management of Natural Fragrance, 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: $230 $263 $300 $292 Februany 600 1,000 900 750 025 1. Determine the fixed and variable portion of the utility cost using the high-low method 2, Determine the contribuion margin per case 3. Determine the fixed co t per month, including the utility fixed cost from part (1). 4. Determine the break-even number of cases per mont