Need the answer for part A. please explain me how to get the answer numbers, show the calculation

Case Focusing on Uncertainties: Cost- Volume-Profit Analysis Cost function, breakeven, target profit, business risk, bias, interpretation. Daniel James is thinking about starting a company to produce portable cornhole sets. He loves playing cornhole with his family and friends. He sees it as an opportunity to be his own boss, making a living doing what he likes to do. Daniel paid $400 for multiple portable cornhole sets on Amazon to determine how to build his set. In addition, he purchased new sewing equipment costing $2,000 to produce the cornhole sets. He estimates that it will cost $17 in direct and indirect materials (fabric, dry beans, PVC tubing, supplies, etc.) to make each cornhole set. If he decides to make cornhole sets full time, he will need to rent small office and production space. Which he thinks would cost $3,000 per month for rent plus another $250 per month for various utility bills. Daniel would perform all of the manufacturing and run the office, and he would like to pay himself a salary of $3,000 per month so that he would have enough money to live on. Because he does not want to take time away from producing cornhole sets, he plans to use Amazon for sales. He will purchase SEO services (search engine optimization) at $750 each per month to assure an internet presence. In addition, Amazon will charge a $50 per month fee plus $13 for each set sold. The amount charged by Amazon includes shipping cost of the sets. Daniel plans to sell each cornhole set for $50. He believes that he can produce about 500 sets per month and can initially sell 300 sets at the start of summer, but he is not sure what the sales will be during the rest of the year. However, he is fairly sure that the cornhole sets will be popular because he has seen similar items at several summer gatherings for several years. Overall, he is confident that he can pay all of his business costs, pay himself, the monthly salary of $3,000 and earn at least $3,000 more than that per month. (Ignore income taxes.) ANALYZE INFORMATION: Complete your analysis by answering the following questions. Use Excel for all calculations and Microsoft Word for the written portion. You will submit one file in Canvas (embed Excel into Word). You will be graded on accuracy, professionalism and organization. Your work must be easy to follow. If you work in a team, one team member will submit the analysis, make sure to include both team member's names. (A) Perform analyses to estimate the number of cornhole sets Daniel would need to manufacture and sell each year for his business to be financially successful: 1. List all of the costs described and indicate whether each cost is (a) a relevant fixed cost, (b) a relevant variable cost, or (C) NOT relevant to Daniel's decision. 2. Calculate the contribution margin per unit and the contribution margin ratio. 3. Write down the total cost function for the cornhole sets and calculate the annual breakeven point in units and in revenues. 4. How many cornhole sets would Daniel need to sell annually to earn $3,000 per month more than his salary