I have no idea. thank you!

An abbreviated income statement for Startup Co is as follows: Income Statement for StartupCo ($000) Percentage of Sales Sales 1231 100.0% Bad Debt/ warranty 18 1.5% Net Revenue 1213 98.5% Cost of Goods Sold 486 Contribution Margin 727 59.1% SG&A excluding depreciation 1109 Depreciation 420 Operating Income -802 -65.2% Other Income Net Income -802 -65.2% a) Assuming that SG&A excluding depreciation is fixed, what is the breakeven sales level? b) Assuming SG&A excluding depreciation increases at 30% of sales (i.e., each $1 increase in sales results in an increase in SG&A (excluding depreciation) by $0.30 above its current level), what is the breakeven sales level? In each case, assume that depreciation is fully fixed and COGS is fully variable. Answer each of the two cases for before-tax cash breakeven and book breakeven