Please answer the requirements!

P21-63 Computing breakeven sales and sales needed to earn a target profit; performing sensitivity analysis This problem continues the Daniels Consulting situation from Problem P19-40 of Chapter 19. Daniels Consulting provides consulting service at an average price of $120 per hour and incurs variable cost of $60 per hour. Assume average fixed costs are $3,900 a month. Requirements 1. What is the number of hours that must be billed to reach the breakeven point? 2. If Daniels desires to make a profit of $4,500, how many consulting hours must be completed? 3. Daniels thinks it can reduce fixed cost to $3,190 per month, but variable cost will increase to $62 per hour. What is the new breakeven point in hours