The following information pertains to Grullon Food Service for the first two quarters of a year. Grullon Food Service First Quarter Second Quarter Sales at $5.50 per meal $121,000 $154,000 Total costs 119,200 140,800 Income (loss) $1,800 $13,200 Each dollar of variable costs comprises of 50 percent direct labor, 30 percent direct materials, and 20 percent variable overhead costs. Unit variable costs and total fixed costs were the same in the first and the second quarter. Required a) (3 points) What is the quarterly break-even point in meals (units)