please solve break even point also for part b

Carla Vista Industries carries no inventories. Its product is manufactured only when a customer's order is received. It is then shipped immediately after it is made. For its fiscal year ended October 31, 2022, Carla Vista's break-even point was $1.35 million On sales of $1.20 milion, its income statement showed a gross profit of $156,000, direct materials cost of $410,000, and direct iabor costs of $509,000. The contribution margin was $120.000, and variable manufacturing overhead was $49,000. The parts of this question must be completed in order. This part will be avallable when you complete the partabove. (b)