It is budget season and Margo, Inc is planning for next year and requires a breakdown of the factory overhead cost into the fixed and variable elements. The following data on the OH cost and machine hours are available for the past six months: Month OH Cost Machine Hours January $ 19,200 3,000 February $ 18,036 2,030 March $ 19,752 3,460 April $ 19,320 3,100 May $ 18,804 2,670 June $ 18,432 2,360 Total $ 113,544 16,620 Required: 1. Assume that Margo uses the high-low method of analysis, determine the variable OH cost per direct labor hour and monthly fixed cost Additional Sales & Cost information for Margo's Sales Price $ 35.00 Machine Hours Per unit 0.40 Direct labor cost per unit $ 8.92 Direct Material cost per unit $ 10.00 2. How many units do they need to sell to breakeven in one month 3. How many units do they need to sell to earn a pre-tax profit of $74,880 in one month 4. Create a contribution margin income statement for the pre-tax profit of $74,880