Table 5-1. Steel Shelf Company Category Cost Payment Period Cost Rent Monthly $3,000 Utilities Monthly 1,100 Insurance Quarterly 1,200 Property Taxes Annually 6,000 Steel Per Shelf 9.00 Forming Per Shelf 0.25 Labor Per Shelf 0.75 Price Per Shelf 20.00 Refer to Table 5-1. The Steel Shelf Company has to have total annual revenue of Oa. $120,000 Ob.$10,000 c. $135,600 d. $69,600 in order to break even