The recipes, costs of direct materials, packaging costs, direct labor time and costs, and sales prices are listed below. A B C 1 Recipe for Bath Bombs, Bomb-in-a-Bag, & Mini Bombs D E F G H J K L M N Cost of Direct Materials 2 6.00 cups baking soda 3 3.00 cups citric acid 4 0.75 cups corn starch 5 0.50 cups epsom salt 6 2.00 tbsp 3.00 tbsp 8 1.00 tbsp 91 batch fragrance oil mica polysorbate 10 (Basic) Bath Bombs 10 1 batch 5 Bomb-in-a-Bags 11 1 batch 10 bags of Mini Bombs 50 pounds baking soda $22.01 O Sales price per unit Bath Bombs P $6.97 50 pounds citric acid $74.02 Bomb-in-a-Bag $10.00 pounds 50 pounds corn starch $29.00 Mini Bombs $10.00 epsom salt $69.00 Bubbling Bath Salts $10.00 1 pounds fragrance oil $23.00 1 pounds mica $85.00 1 gallon polysorbate $33.35 Cost of Packaging For each Bath Bomb Batch processing time in minutes Bath Bombs $0.10 25 14 15 2 cups 16 0.75 cups corn starch 17 4 cups epsom salt 18 2 tbsp fragrance oil 19 3 tbsp mica 20 1 tbsp polysorbate 21 1 batch=6 bags of Bubbling Bath Salts 12 13 Reciepe for Bubbling Bath Salts 1.5 cups baking soda citric acid For each Bomb-in-a-bag, Mini bomb, Bath salts $0.23 Bomb-in-a-bag 10 Mini Bombs 30 Cost of Direct Labor Bubbling Bath Salts 30 Minimum Wage per hour $13.50 Social security .062 x wage base Medicare 01481 x wage base FUTA tax .06 x wage base 22 Calculate the break-even unit and sales if the manufacturing overhead cost is 40% from the conversion cost and the fixed operating cost is 20% from the total product cost.