It is budget season and Patrocinio Amable, 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 June OH Cost Machine Hours $ 23,910 1,800 July $ 23,397 1,230 August $ 24,153 2,070 September $ 23,964 1,860 October $ 23,732 1,602 November $ 23,559 1,410 Total $ 142,715 9,972 Required: 1. Assume that Patrocinio Amable uses the high-low method of Variable OH cost per machine hour Fixed Cost $ SA $ 0.90 22,290 Additional Sales & Cost information for Patrocinio Amable's Sales Price $ 75.30 Machine Hours Per unit 2 Direct Labor Hours Per Unit 2.5 Direct labor cost per unit $ 40.00 Direct Material cost per unit $ 18.50 2. How many units do they need to sell to breakeven in one month 300.00 3. How many units do they need to sell to earn a pre-tax profit of $52,410 in one month Pre-Tax Profit $ Units 74,700 1000 4. Create a contribution margin income statement for the pre-tax profit of $52,410