Management accounting break even point

Consider a company having the following costs for a volume of 100 unit produced and sold: Direct Labor 4.000 Overtime Direct Labor 1.500 Lighting expenses 4.000 Administrative staff wages 13.000 Overtime Admin staff wages 2.000 Direct material 3.750 Heating Expenses 6.000 Vehicles insurance 4.000 Leasing 2.500 Machinery power 650 Machinery depreciation 6.500 Each output unit will be sold at E 140,00. DETERMINE THE OUTPUT BREAK EVEN POINT (BEP)