explain it

1) A manufacturer plans to introduce a new type of shirt based on the following information. The selling price is $57.00; variable cost per unit is $18.00; fixed costs are $7800.00; and capacity per period is 500 units. a) Calculate the break-even point (i) in units (ii) in dollars (iii) as a percent of capacity b) Calculate the break-even point (in units) if fixed costs are reduced to $7020.00 c) Calculate the break-even point (in dollars) if the selling price is increased to $78.00