3. The Andrea S. Fault Seismometer Company is an all-equity-financed firm. It earns monthly, after taxes, $24,000 on sales of $880,000. The tax rate of the company is 40 percent. The company's only product, "The Desktop Seismometer," sells for $200, of which $150 is variable cost. NOTE: PLEASE SHOW HOW YOU COMPUTE EACH OF THE ITEMS. a) What is the company's monthly fixed operating cost? (20p) b) What is the monthly operating break-even point in units? In dollars? (20p)