Viability$-$testing is a new company that manufactures three products. The products are A$,$ B$,$ and C$.$ The management of the firm has three $(3)$ selling options before it as indicated in the table below:

Option $$A$$ sales percentage $$B$$ sales percentage $$C$$ sales percentage

$1302545$

$2403525$

$3154540$

Viability$-$testing will have monthly fixed costs of $$20,000.$ In addition, the price and variable cost of each product is given below:

Product Price Variable costs

A $25\mathrm{.}1010\mathrm{.}75$

B $35\mathrm{.}7312\mathrm{.}40$

C $28\mathrm{.}959\mathrm{.}98$

Viability$-$testing will have sales of $2,000$ units a month based on expected orders.

Monthly target profits:$-$ $$35,500$

$1.$Calculate the breakeven point in units for each option and advise the management on the best option to choose.

$2.$Calculate the prices for the products the firm must charge for management to realise the profits it is planning for.