STEEL COMPANY USES PREDETERMINED OVERHEAD RATE BASED ON THE MACHINE HOURS TO APPLY MANUFACTURING OVERHEAD TO JOBS. THE ESTIMATED COSTS FOR THE YEAR ARE AS FOLLOWS : 1.DIRECT MATERIALS 20 000 DOLLARS. 2.DIRECT LABOUR. 60000. 3.SALES COMMISSIONS 80000. 4.SALARY OF PRODUCTION SUPERVISOR 40000. 5.INDIRECT MATERIALS 8000. 6. ADVERTISING EXPENSE 16000. 7.RENT ON FACTORY EQUIPMENT 20 000 FACTCTORY EQUIPMENT. STEEL ESTIMATES THAT 10000 DIRECT LABOUR HOURS AND 16000 MACHINE HOURS WILL BE WORKED DURING THE YEAR. THE PREDETERMINED OVERHEAD RATE PER HOUR WILL BE? 2.SOUTHWEST PRODUCES SPORTS GLOVES THAT SELL FOR 15 PER PAIR. VARIABLE EXPENSES ARE 8 PER PAIR AND FIXED EXPENSES ARE 35000 ANNUALLY, WHAT IS THE BREAK EVEN POINT IN UNITS