Notes You must complete part A before completing parts and Genuine Spice Inc. began operations on January of the current year. The company produces 3-sunce bottle of hand and body lotion called ternate the lotion as sold wholesale in 12-bottle for 100 perce. There selling commission of $20 perce. The January direct materials direct lahot, and factory overhead costs are as follows: DIRECT MATERIALS Cast Units Cost Direct Materials Behavior per Cave per Unit Cent per Case Creambase Variable $0.00 52.00 Naturals Variable 30 on 0.30 9.00 Bottle (0) Variable 12 bottles 0.50 6.00 $17.00 Department Laborale Cout Behavior Variable Variable DIRECT LABOR Time CAS 30 min 5 Direct Labor Caut per Care 15.00 1.20 19.20 $10.00 14.40 Filing 25 FACTORY OVERHEAD Castehavior Mood be Facility leave Equipment preletion Total Cout 500 14.000 4,300 Fred Fed Total Cost FACTORY OVERHEAD Cost Behavior Utilities Facility base Food Equipment depreciation Food Supplies Feed 1600 14,000 4.300 660 $19.560 Part A Break-Even Analysis The management of Genuine tipice Inc. wahes to determine the number of cases required to break even per month. The utilities cost, which is part of factory overhead ca ma cost. The fall Information was gathered from the first months of operation regarding this costi Month Case Production Utility Total Cost January 500 $600 February 800 660 March 1.200 740 April 1.100 720 May 950 June 1.025 705 Required: 1. Determine the feed and variable portions of the utility cost using the grow method. Round the per un cost to the nearest cent. At the High Point At the Low Point Variable cost per unit Total xed cost