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Oak Corporation Sells Desks at $480 Per Desk  Direct materials $195 Direct labor 126 Variable factory overhead 51\begin{array} { l r } \text { Direct materials } & \$ 195 \\\text { Direct labor } & 126 \\\text { Variable factory overhead } & 51\end{array}

question 51

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Oak Corporation sells desks at $480 per desk.The costs associated with each desk are as follows:  Direct materials $195 Direct labor 126 Variable factory overhead 51\begin{array} { l r } \text { Direct materials } & \$ 195 \\\text { Direct labor } & 126 \\\text { Variable factory overhead } & 51\end{array} Total fixed costs for the period are $456,840.The break-even point in desks is _____.


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