please help resolving this, i got different responses. thank you

Question 7 a) What is the importance of Break Even Analysis ? b) Banana Republic Company, a producer of specialty cards, wants you to complete several calculations based on the information given : Selling Price/Unit = $9.50 Variable Cost/Unit = $5.50 Total Fixed Costs = $45,500 Required to calculate the following: i) Break Even point in units Sales Volume necessary to produce a net income of $25,500 Total Units required to be sold to earn a Net Income of $32,480