Vin Diesel owns the Fredonia Barber Shop. He employs 7 hairdressers and pays each a base rate of $1,570 per month. One of the hairdressers works as a manager and receives an additional $540 per month. In addition to the base fee, each barber also receives a commission of $5.90 per haircut. Other costs are as follows.

 Advertising $310 per month 

Rent $920 per month 

Barber supplies $0.44 per haircut 

Utilities $180 per month plus $0.30 per haircut 

Magazines $20 per month 

Vin currently charges $11.64 per haircut. 

Required

(a) Determine the variable costs per haircut and the total monthly fixed costs. 

(b) Calculate the breakeven point in units and dollars.