Already solved First Month Break Even, I just need 2nd and 3rd Month as well. Thank you for your time.

3 Glak Love Jewellery Design and Mfg . (Amt. in 1 Calculating the Break Even for the First month, Selling Price @$10 Per Unit : Let's assuming the Quantity sold at which Break Even occurs be ' x ' Units So, [(10x)((2x+3x+10,000)+(10,000+3,000+4,500+1,000))=0} By Solving above equation we find value of ' x ' =5,700 Units Explanation: In this step we find ' x=5,700 Units Calculate Breakeven for the first month at $10 per unit Revenues First Month of Operations: 10,000 units sold at $10 per unit. Second Month of Operations: 20,000 units sold. The first 10,000 at $10 per unit, and the second 10,000 at $8 per unit. Third Month of Operations: 40,000 units sold at $6 per unit. Cash Flow characteristics: Goods are shipped at the end of the month are paid to the Company at the end of the following month by the customer. Cost of Goods Sold is made up of three components: Direct Materials - -\$2 per unit Direct Labor---\$3 per unit, renegotiated to $2 in the third month with new pricing Fixed Machinery and Mfg. machinery and space rental costs---\$10,000 per month, \$15,000 with new labor price in month 3 Cash flow characteristics: Mfg. is outsourced to a different organization and all costs are paid upfront by the end of the month they are produced - i.e. paid when they are received for the month they are received. Operating Expenses: the remainder of the company's expenses includes the following: Salaries for office staff and the Owner are fixed at $120,000 per year or $10,000 per month. $50,000 of the total goes to the owner Advertising is a fixed rate contract with an internet services firm which provides the company with secure servers, web analytics and Search Engine Optimization services for $3000 per month. Office Rental is a fixed yearly rental contract for the administrative offices which costs the company $4500 per month. Insurance is a fixed rate contract for insurance on the plant property and equipment is $1000 per month. Cash flow characteristics: All operating expenses are paid during the month that they are incurred. Ownership and Taxation: The Company is owned by a single individual who is paid a salary of $50,000 per year. The Company is organized as an LLC and is taxed as a pass-through entity which means that the Owner is taxed on her combined salary and the pretax income of the business. Appendix Continued