nes Manufacturing had the following information about their activity in June, 2013. Selling price per unit $ 10.00 Materials cost per unit 1.60 Direct labor per unit 1.00 Variable manufacturing overhead per unit 1.75 Fixed manufacturing overhead $ 5,400 Variable selling and administrative per unit .90 Fixed selling and administrative $10,000 Total units sold 6,500 What is the break even point for Banes Manufacturing?