Part A: Note: You must complete part A before completing parts B and C. There is a selling commission of $20 per case. The January direct materials, direct labor, and factory overhead costs are as follows: Part A-Break-Even Analysis from the first six months of operation regarding this cost: 1. Determine the fixed and variable portion of the utility cost using the high-low method. Round the per unit cost to the nearest cent. 2. Determine the contribution margin per case, Enter your answer to the nearest cent. Contribution margin per case s 3. Determine the fixed costs per month, including the utility fixed cost from part (1). 4. Determine the break-even number of cases per month. cases