Can I get some help on a breakdown of a case study about managing revenue and costs? I am stumped.

Based on the budget provided below:

• How does a break-even analysis help not-for-profit organizations budget in the short and long term?
• How can I calculate a break-even point for the conference based on budgeted data?
• How can I construct a budgeted income statement?

TABLE 2 Income statement for the SBA annual conference Item Actual Revenue Registration fees $70,000a Sponsors' contribution $35,000 Total revenue $105,000 Total expenses ($107,500) Surplus (deficit) ($2,500) Notes: 350 x $200 = $70,000TABLE 1 Budgeted and actual costs and operations data Item Budgeted Actual Registered attendees 300 350 Registration fee per attendee $200 $200 Sponsors' lump-sum contribution $35,000 $35,000 Rental of meeting rooms and AV equipment $10,000 $9,800 Travel costs for guest speakers and staff $10,000 $10,200 Cost of meals per attendee (as per contract) $170 $170 Registration materials per attendee $20 $20 Transportation per attendee to an off-site reception $10 $10 Cost of breaks/refreshments per attendee (as per contract) $50 $50