Please show me the steps and formulas!!

Hurtington, Inc., produces cutlery sets out of high-quality wood and steel. The company makes a Standard set and a Deluxe set and sells them to retail department stores throughout the country. The Standard set sells for $80, and the Deluxe set sells for $100. The variable expenses associated with each set are given below. Standard Deluxe Variable production cost 20.00 $ 40.00 Sales commission 16.00 $ 20.00 Number of units sold in the last month 5,000 3,500 The company's fixed expenses each month are: Advertising 110,000 Depreciation 23,200 Administrative 73,000 3 206,200 11 Assuming the sales mix remains the same, Harrington's break-even revenue is closest to: A. $ 434,105 B. $ 374.909 $ 429,583 D. $ $15.500 E. None of the above. Das 12 Harrington recently hired a marketing manager, who is keen on restructuring their sales force. Her plan is to change the compensation structure so that sales personnel earn a fixed salary and a commission. If they reduce the commission to 8% for Standard and 10% for Deluxe, then how much (fixed) salary can the company pay to the sales personnel to cam the same income they currently earn? Assume the sales units remain at the original level. A $ 48,000 B. $ 75.000 $ 83.000 D. $ 83,300 E. None of the above