Sawyer's Lubricants produces a specialty oil for machine lubrication. The production facility can operate one shift, two shifts, or three shifts. The shift decision is made on a weekly basis, because of labor agreements. Each shift is eight hours long, five days per week. The factory is closed on weekends. The sales price of $447.00 per case and the variable cost of $199.00 per case remain constant regardless of volume. Sawyer's Lubricants can increase volume by opening and staffing additional shifts. The company has the following three choices: Required: a. Calculate the break-even point(s). b-1. Calculate the profit (or loss) for each alternative, assuming Sawyer's Lubricants can sell all the oil it can produce. b-2. Should Sawyer's Lubricants operate at one, two, or three shifts