Please help me answer this question. Thank you!

Sales (1,000 units) $520,000 COGS Direct materials $190,000 Direct labor 200,000 Variable overhead 91,000 Fixed overhead 40,000 ($521.000) Gross margin ($1,000) Selling and administrative expenses Variable $14,000 Fixed 20,000 ($34,000) Operating Income ($35,000) 1. What is Marilyn's break-even point in units? 2. How many quilts must Marilyn sell to earn pre-tax operating profit of $40,000? 3. Marilyn suspects that she could replace some of the seamstresses (direct labor) with machines. If she were to do that, all of the following changes are expected to occur: . increased fixed manufacturing costs by $100,000 per year increased variable overhead costs by $20 per quilt . decreased direct labor by $150 per quilt . increased sales units by 25% What will Marilyn's operating income be if she replaces the seamstresses? $