Please help with a through c with formulas and steps. Thank you

Ivanhoe Toys' management is considering eliminating product A, which has been showing a loss for several years. The company's annual income statement, is as follows: Sales Variable expenses Contribution margin Advertising expense Depreciation expense Corporate expenses Total fixed expenses Operating income $2,204,000 15,300 93,700 B $1,405,000 1,618,000 600,100 1,099,600 $586,000 $804,900 $703,500 $523,000 $430,000 $632,000 $(46,000) 10,700 81,500 C $522,200 $282,700 $1,803,100 $5,412,100 3,317,700 $2,094,400 $520,000 $1,473,000 21,900 Total 107,000 47,900 282,200 $648,900 $1,803,100 $54,600 $291,300 Sales Revenue Variable expenses Contribution margin Less: Direct fixed expenses Advertising Depreciation Segment margin Less Vi Common fixed expenses 2204000 1618000 586000 523000 15300 1405000 600100 804900 430000 10700 $ 2204000 1618000 586000 523000 15300 of $ B 1405000 600100 804900 430000 10700 C 1803100 1099600 703500 520000 21900 Total 5412100 3317700 2094400 1473000 47900 586000 523000 15300 804900 430000 10700 1A I 703500 520000 21900 2094400 1473000 47900 (b) What would be the effect on income if product A were dropped? Net income would increase by $ (c). Management is considering making a new product using product A's equipment. If the new product's selling price per unit were $10, its variable costs were $5, and its advertising costs were the same as for product A, how many units of the new product would the company have to sell to make the switch from product A to the new product worthwhile? Units