please explain the calculations please

I. A small company intends to increase the capacity of its bottleneck operation by adding a new machine. Two alternatives, A and B, have been identied, and the associated costs and revenues have been estimated. Annual fixed costs would be $40,000 for A and $30,000 for B; variable costs per unit would be $10 for A and $12 for B; and revenue per unit would be $15 for A and $16 forB- 3. Determine each alternative's breakeven point. b. At what quantity would the two alternatives yield the same profit? c. If expected annual demand is 12,000 units, which alternative would yield higher profit