I need gelp for requirement 2

I need help with requirement 2 b

whit. The following information also relates to 2021 (atsume constant unt cossts and no vaitiances of any hind) [77 (Click the loon to view the 2021 data ] Bestired Requirement 1. Caicuiane the breskeven poent (in basketbals wold) in 2021 under (a) Variable cosping and (b) Abvorgton oonting a. Cokulate the beeweven point in unts under vaniabie cosing (Round the breakewen point wo to the nearest whole number as needed ) Mifg s monutactureg) tints a Variatie cosgno tostetalis 2021 data \begin{tabular}{|lrc|} \hline Inventory, January 1,2021: & & 34,600 basketballs \\ Inventory, December 31,2021: & & 21,500 basketballs \\ Fixed manufacturing costs: & $1,000,000 \\ Fixed administrative costs: & $2,841,600 \\ Direct materials costs: & $ & 11 per basketball \\ Direct labour costs: & $ & 12 per basketball \\ \hline \end{tabular}