Cowboy Boots Company Produces Two Products: Fun and Fancy Boots

Cowboy Boots Company produces two products: Fun and Fancy Boots. Last month 2,000 units of Fun Boots and 4,000 units of Fancy Boots were produced and sold. Average prices and costs for the two products in that month are displayed below:
Fun Fancy
Selling price $95 $225
Direct materials 40 95
Direct labour 7 25
Variable overhead 3 15
Product line fixed costs 15 45
Headquarters fixed costs 20 20
Average margin per unit $10 $ 25
The production lines for both products are highly automated, so large changes in production entail very little change in total direct labour costs. Workers who are classified as direct labour monitor the production line and are permanent employees who regularly work 40 hours per week.
All product-line costs, other than "corporate fixed costs", could be avoided if a product line were dropped. Headquarters fixed costs totalled $120,000 and the total sales amounted to 6,000 units, so the average corporate fixed cost per unit was $20. About $18,000 of the corporate fixed costs could be avoided if Fun Boots were dropped, and about $12,000 of the corporate fixed costs could be avoided if Fancy Boots were dropped. The remaining $90,000 could be avoided only by going out of business entirely.
a)What is the overall corporate breakeven in total sales revenue, assuming the sales mix is the same as last month's?
b)What is the breakeven sales volume (in units produced and sold)for Fun Boots? (In other words, what is the sales volume at which Cowboy should be financially indifferent between dropping and retaining Fun Boots?)