Please explain the following practice examples andexplain how to do the steps

Part A)

During FY 2019, Dorchester Company plans to sell Widgets for $14 a unit. Current variable costs are $4 a unit and fixed costs are expected to total of $161,000. Use this information to determine the number of units of Widgets for Dorchester to breakeven.  (Round to the nearest whole number)

Part B)

Part C)

On March 1, 2019, Annapolis Company has a beginning Work in Process inventory of zero. All materials are added into production at the beginning of its production. There is only one production WIP inventory. During the month 39,000 units were started. At the end of the month all started units were 60% complete with respect to conversion. Direct Materials placed into production had a total cost of $395,000 and the total conversion cost for the month was $408,000. Annapolis uses the weighted-average process costing method. Use this information to determine the cost per equivalent unit of direct material for the month of March. (Round answer to the nearest cent.)

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