C$)$ Solomon's Grill Manufacturing Company has the following information available:

a$)$ What is the break$-$even point in units?

b$)$ If variable costs increase to $$220$ per unit $($assuming no other changes$),$ what is the

break$-$even point in units?

c$)$ If the answers for $($a$)$ and $($b$)$ are same, justify why they are same. If the answers for $($a$)$

and $($b$)$ are different, explain why they are different with proper reasons.