I can't understand the answer,please explain it in detail.I tthink there's no direct relationship betweem fixed cost and overheads.

You given this data for a company for two successive periods. are Period 6 Period 7 Materials $300,000 $360,000 Labour $212,000 $247,000 Overheads $418,000 $453,000 Production level 10,000 units 12,000 units All production is sold for $100 per unit. Estimate the fixed costs and break-even point. It is now proposed to introduce a machine whereby fixed costs will rise by $116,000 and variable costs will fall by $10 per unit. Estimate: (a) the new break-ewen point by the sales necessary to maintain profits at$140,000, using the ney machinfi