the answers are a) $21 b) 20.33 and c) $29.33 please show all work and explain

Bragg & Stratton Company manufactures a specialized motor for chainsaws. The company expects to manufacture and sell 30,000 motors in 2010. It can manufac- ture an additional 10,000 motors without adding new machinery and equipment. Bragg & Stratton's projected total costs for the 30,000 units are as follows: 7.5 Direct materials Direct labour Manufacturing overhead: S150,000 300,000 Variable portion Fixed portion 100,000 80,000 Selling and administrative costs: Variable portion Fixed portion 180,000 70,000 The selling price for the motor is S80. (a) What is the total manufacturing cost per unit if 30,000 motors are produced? (b) What is the total manufacturing cost per unit if 40,000 motors are produced? (c) What is the break-even price on the motors? Note: For (c), suppose 30,000 motors are produced)