I need help with understanding the formulas to figure out sections B & C. Thank you!

Breed Products has performed extensive studies on its costs and production and estimates the following annual costs based on 150,000 units (produced and sold):

Total Annual Costs (150,000 units)

Direct material $ 300,000

Direct labor 255,000

Manufacturing overhead 205,000

Selling, general, and administrative 136,000

Total $ 896,000

Required:

a. Compute Breed's unit selling price that will yield a profit of $589,000, given sales of 150,000 units. (Round your answer to 2 decimal places.)

b. Compute Breed's dollar sales that will yield a projected 24 percent profit on sales, assuming variable costs per unit are 53 percent of the selling price per unit and fixed costs are $464,600.

c. Management believes that a selling price of $7.20 per unit is reasonable given current market conditions. How many units must Breed sell to generate the revenues (dollar sales) determined in requirement (b)? (Round your final answer to nearest whole unit.)