It is budget season and SimplexCircuit, 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 direct labor hours worked are available for the previous six months of this year: 1. Assume that SimplexCircuit 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 SimblexCircuit's 2. How many units do they need to sell to breakeven? 3. How many units do they need to sell to earn a pre-tax profit of $75,670 in one month? 4. Create a contribution margin income statement for the pre-tax profit of $75,670