Can you go through the word questions step by step please? I get the set up of schedule, but don't understand the word questions.

GIVEN: VC/UNIT CM % FC TAX RATE AFTER-TAX NI 35.75 35.00% 394,625 30% 199,430 REQUIRED PREPARE A COMPLETE INCOME STATEMENT REFLECTING THE ABOVE DATA PER UNIT TOTAL UNITS = 35,300 SALES VC CM 100.00% 65.00% 35.00% 55.00 35.75 19.25 FC 1,941,500 1,261,975 679,525 394,625 284,900 85.470 199,430 PT TAX 100.00% 30.00% 70.00% AT HOW MANY ADDITIONAL UNITS MUST BE SOLD FOR THE FOLLOWING PROPOSAL TO BREAK-EVEN? FIXED COSTS INCREASE VC/UNIT REDUCTION ANSWER 115,500 1.40 3,200 FIXED COSTS CHANGE = (CM/UNIT CHANGE X EXISTING UNITS) + (REVISED CM/UNIT X UNIT CHANGE) PER UNIT TOTAL UNITS = 38,500 SALES VC CM FC 100.00% 62.45% 37.55% 55.00 34.35 20.65 2,117,500 1,322,475 795,025 510,125 284,900 85,470 199,430 PT TAX 100.00% 30.00% 70.00% AT