Identify and Analyze The Key Issues

Hello,
I need to submit an analysis on the two quesitons below: Instructions included , problem 2-24 (pg 67) question 1 (a-d) only.  Reading material pg 87,89,90 
Analysis needed 
 1. Identify and analyze the key issues
2. Identify the company's break-even point in units and sales.
I have attached the documents for your assistance and I look forward to hearing from you.

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