Susan owns a children's hair salon in Toronto. She pays $70,000 per year for rent and utilities. She hires a part time assistant and pays her $35,000 a year. On average, she uses $5 worth of material for each child's haircut. Her rate is $20 per child and she receives on average a 20% tip. A) How many clients per month does she need to have to breakeven? B) If she increases the price to $25 and receives 15% tip, how many clients should she have to make $80,000 profit a year?