Next Questions based on below scenario $(10$ pts$)$

ASGC is also considering adding tennis racquets to the product lines it produces.

This would require a $$500,000$ modification to its factory as well as the purchase of new equipment that costs $$1,600,000.$ The variable cost to produce a tennis racquet would be $$55,$ but John thinks that ASGC could sell the racquet at a wholesale price of $$82.$

John thinks that if ASGC sells the racquet at a lower price, many other retailers might decide to carry it$.$ However, the vice president of ASGC thinks that the tennis racquet is a superior product and that ASGC should sell it for $$99\mathrm{.}99$ to upscale country clubs only. The higher price would give a prestige image.

$8.$ If ASGC produces tennis racquets, how many racquets must it sell at $$82\mathrm{.}00$ and $$99\mathrm{.}99$ to break even?

$8$a$.$ Breakeven units at $82\mathrm{.}00(4$pts$)$

$8$b$.$ Breakeven units at $99\mathrm{.}99-(4pts)$

$8$c$.$ If ASGC wants to make at least $$40,000$ profit off the racquets, at a selling price of $$82\mathrm{.}00$ what would the breakeven quantity be $(2$pts$)$