Please help me solve this question and please write this very clearly in a piece of paper, thanks.

Novena Pumps Pte Ltd manufactures and sells swimming pool filter pumps. Price and cost data are as follows: Selling price per unit $25.00 Variable costs per unit: Direct material $10.50 Direct labour 5.00 Manufacturing overhead 3.00 Selling costs 1.30 Total variable costs per unit $19.80 Annual total fixed costs: Manufacturing overhead $192,000 Selling and administrative 276,000 Total fixed costs $468,000 Forecast annual sales (120,000 units) $3,000,000 Required: a) What is Novena's break-even point in units? b) What is the company's break-even point in sales dollars? c) Expalin how Novena Pumps could use break-even and cost-volume-profit (CVP) analysis for planning and control purposes