need all calculations shown

3. Surreal Sound, Ltd. manufactures and sells compact disks. Price and cost data are as follows; Selling price per unit (package of two CD's $25.00 Variable costs per unit: Direct material Direct labor Manufacturing overhead Selling expenses Total variable costs per unit $ 8.20 4.00 6.00 1.80 $19.80 Annual fixed costs: Manufacturing overhead Selling and administrative Total fixed costs $288,000 414,000 $702,000 Forecasted annual sales volume is 140,000 units $3,500,000 a) What is Surreal Sound's break-even point in units? b) What is the company's break-even point in sales dollars? c) How many units would surreal sound have to sell in order to earn $390,000? d) Management estimates that direct-labor costs will increase by 10-percent next year. How many units will the company have to sell next year to reach its break-even point? e) What was the company's margin of safety for the past year? f) If the company doesn't increase sales, what is the company's margin of safety for the coming year