please help woth A B and C thank you!!

Question #1 (6 marks) Sam's Services Ltd. Manufactures service kits for sale to its clients for personal use, Each kit sells for $89 and has a variable cost of $54. There is $25,800 in associated fixed costs. Compute the following: a) BEP in units ( 2 marks) b) Sales in units if Sam's Services has a target profit of $10,000 (2 marks) c) Sam wants to cut her fixed costs to $22,400. However, she will require more hours of production, increasing variable.costs per unit to $60. The selling price would remain at $89. What is the new BEP? (2 marks)