please answer all

Chapter 13 1.) The Hueco Rock Ranch is introducing a new climbing shoe this year, and expects to sell it for $60 a pair. Mitchell expects to be able to buy the shoe wholesale for $40 a pair. The firm incurs annual fixed costs of $32,000. What is their accounting break even in units? (5 points) 2.) Now assume that the Hueco Rock Ranch needs a warehouse to sell the shoes at. To do this they need to make an additional capital investment of $60,000. They plan to depreciate this investment straight-line to zero over the next four years. What is their new accounting break even in units? Also, what is the cash break-even annual sales unit? (5 points)