I need help with the following;

1. Write the equation of the line that passes through the point (3,-2) and is perpendicular to the line whose equation is y + 3x - 1 = 0.

2. A merchant who reaches average monthly sales of $40,000.00 wants to know when he reaches the break-even point, knowing that the MC percentage is 30% and his monthly fixed costs are $18,000.00.