Norm Inc. manufactured and sold 48,000 units of its Macz product in FY2021. Senior management has asked that the Macz manager determine the break-even point for the product. Macz sells for $75 per unit and variable marketing and administrative costs are $29 each. The fixed marketing and administrative costs that can be traced to Macz are $6,000 per month. A regression analysis of the monthly production costs for that year resulted in the following estimates (assume all reported coefficients are statistically significant): Variable Coefficient Intercept 4,100 Labor Hours Used 40.5 # of Inspections 131 On average each unit of Macz requires 0.33 labor hours and the machinery used to produce the Macz must be inspected after each 10 units are produced. What is the annual break-even number of units for the Macz product? Round your solution to the nearest whole unit. QUESTION 7 Provided below are data collected by Tifco pertaining to direct labor hours and manufacturing overhead costs for the first 10 months of FY2021. Month Labor Hrs OH Costs $'s Jan 1,776 23, 203 Feb 1,074 21,934 Mar 1,610 20,138 Apr 2,091 25,007 May 2,375 27,525 Jun 1,892 25,091 Jul 1,749 22,758 Aug 1,836 23,721 Sep 1,009 15,323 Oct 1,691 21, 236 A plot of the data in the table is shown in the file "Data Sheet for Quiz 4." A regression of the cost model: OverHead = Fixed Costs + b* Labor Hrs using this data produced the following results: Estimate Std. Error t-Stat P-Value intercept 10853.4 2554.83 4.248 0.003 labor hrs 6.86 1.455 4.715 0.002 A concern was raised about the value assigned to the February overhead costs. It seems that an accounting error may have overstated these costs by $7,000. A correction was made in the accounting system, but was not reflected in the data. After the data was adjusted another regression was run and produced the following results: Estimate Std. Error t-Stat P-Value intercept 52 33.9 1182.75 4.425 0.002 labor hrs 9.74 0.674 14.35 0.000 Choose the most appropriate model and estimate the expected overhead costs for November assuming an expected usage of 2290 direct labor hours. Tifco's average wage rate is $26.52 per labor hour. Round your solution to the nearest $1.00