shelves on a monthly basis to break-even. Price The Steel Shelf Company must produce charged to the customer per shelf is $20.00 CATEGORY OF EXPENSE Rent Utilities Insurance Property Taxes Steel Forming Labor PAYMENT PERIOD Monthly Monthly Quarterly Annually Per Shelf Per Shelf Per Shelf COST $3,000 $1,100 $1,200 $6,000 $9.00 $0.25 $0.75 500 600 O 960 O 13.560