Haupt Consulting provides consulting service at an average price of \($100\) per hour and incurs variable cost of \($40\) per hour. Assume average fixed costs are \($4,000\) a month.

Requirements 

1. What is the number of hours that must be billed to reach break even?

2. If Haupt desires to make a profit of \($5,000\), how many lawns must be serviced?

3. Haupt thinks it can reduce fixed cost to \($3,000\) per month, but variable cost will increase to \($42\) per hour. What is the new break even in hours?