How do you solve this question? After solving this in the end can you type how you did it with better explanation but only once you finish answering question?

so below, in bold, is a question, and this question focuses on some basics of managerial/cost accounting. Written explanations of the work performed and logic followed is required. A company sells a product for $40/unit. Direct material and direct labor costs are $8 and $12 per unit respectively. Variable manufacturing overhead is $3/unit and fixed manufacturing overhead is $40,000. Variable period costs are $2/unit and fixed period costs are $20,000. Find the break-even number of units.