The information below shows the net income based on December sales for Comicon Entertainment Inc. Assume the selling price per unit is $1. Sales $400,000 Fixed Costs $145,500 Total Variable Costs $84,000 Total Costs $229,500 Net Income $170,500 a) What are the revenue and cost functions? b) Using an algebraic method to calculate the break-even point in sales dollars. c) Determine profit or loss at a sales volume of $80,000. d) What would be the new break-even point if variable costs were increased to 45% of sales