-Summer 20 Company, an attorney office, uses a single plant wide rate with direct labor as the base. The company has decided to use an ABC System and have identified the two activites below. Activity Allocation Base Estimated Costs Estimated Quantity Travel Miles Driven $160,000 $71,000 4,300miles 1,700DLH IT SUPPORT Direct Labor Hours $250 Direct Labor Rate per hour Client billing rate based on cost Miles driven for Client A job 140% 150 Summer 20 Company sells small laptops. Based on the information below, calculate the Break even point in sales dollars for the year. You must show your work to receive credit. $200 Selling price per unit Variable cost per unit Fixed Costs per year $90 $21,000