The fixed costs for an assembly plant are $5,400,000 per year. The material and labor costs per unit are $180 and $90, respectively. The selling price of the assembled product is $450 per unit. (Ignore the time value of money in your calculations).a) (4 points) Determine the number of units the plant must assemble and sell per year to break-even.b) (2 points) What is the annual profit or loss if the plant assembles 35,000 units per year?c) (4 points) If the fixed costs increase by $1,080,000, what should be the new selling price per unit to keep the break-even value the same as in Part (a)?