Sam owns a decorative bowls & dishes store. He sells a set of plates (including 8 plates) for $28. Considering that he pays $3 for each plate and has a fixed cost of $60,000.

a) How many sets of plates need to be sold to break even? b) Find the break-even revenue c) He recently hired an assistant; this is expected to cost $50,000 and there is an 18% increase in the variable cost per each plate. Based on the additional cost, calculate both break-even revenue and break-even volume.