Consider the following information:

ITEMSALES(Units) SALES VARIABLE COST

A9000$540005.95

B12000 600003.75

C15000 600003.50

D25000 75000 1.75

Costs of the period are as follows (salaries $45000, rent $10000, depreciation $8000, furniture and computers $24000, raw materials $ 120,000, insurance $5000, periodic maintenance $4000, interest expense $3000, utilities (fixed) $4000, property tax $3000, advertising $9000 (set at the beginning of the year), and new cars $62000).

1- What is the breakeven point for all items?

2- How many units of item A, B, C, & D are needed to breakeven?

3- Calculate the profit of item A.

((( i need the solution by hand pleease not by ecxel)))