Need help with question #2 ONLY. Thanks

Two alternative designs are under consideration for a tapered fastening pin. The fastening pins are sold for $0.80 each. Either design will serve equally well and will invole the same material and manufacturing cost except for the lathe and drill operations. Design A will require 16 hours of lathe time and 4.5 hours of drill time per 1,000 units. Design B will require 7 hours of lathe time and 12 hours of drill time per 1,000 units. The variable operating cost of the lathe, including labor, is $18.60 per hour. The variable operating cost of the drill, including labor, is $16.90 per hour. Finally there is a sunk cost of $5,000 for Design A and $9,000 for Design B due to obsolete tooling. Which design should be adopted if 125,000 units are sold each year? What is the annual saving over the other design? A plant has a capacity of 4, 100 hydraulic pumps per month. The fixed cost is $510,000 per month. The variable cost is $166 per pump, and the sales price is $328 per pump. Assume that sales equal output volume. What is the breakeven point in number of pumps per month? What percentage reduction will occur in the breakeven point if fixed costs are reduced by 18% and unit variable costs by 6%