The beach shop in Gulf Shores, Al sells beach related clothing, including printed t-shirts They can sell the t-shirts for $24 each and their variable cost per t-shirt is $8 each. Total fixed costs add up to $36,000 per month? They need your help to figure out their breakeven point in t-shirts and how many t-shirts they need to sell to reach an Operating Income of $82,000. Assume all answers are within the relevant range. a. Showing your formula and labeling your numbers, how many units does Beach need to sell to break even? b. Showing your formula and labeling your numbers, how many units does Beach need to sell to reach an operating income of $82,000? c. What do we call the difference between the answer calculated in a, and the answer calculated in b.? d. Define the term "relevant range" and how would that term possibly come up in calculating the break even analysis for this problem. To help explain, what if Beach wants to have operating income of $920,000