Calculate this by using this formula: Break-Even Point = Fixed Costs / (Sale Price per Unit - Variable Costs per Unit): Existing Process Metrics: 

● Workforce: 5 employees 

● Output Rate: 60 fittings per hour 

● Labor Cost: $24 per hour, per employee 

● Material Cost per Fitting: $32 

● Overhead: 1.6 times direct labor cost 

● Sale Price per Fitting: $61 New Process Metrics: 

● Increased Workforce: 1 additional employee (total of 6)

● Expected Output Increase: 25% (from existing rate) 

● Reduced Material Cost per Fitting: $20 (All other costs and sale price are unchanged)