General ACCAAbsorption and marginal Costing, break even analysis

euro/per unit selling price 45 direct material 11 direct labour 8 production overheads variable 4 fixed 3 selling overheads variable 5 fixed 2 administrative overheads fixed 3 Fixed overhead cost per unit are based on normal annual activity of 96 000 units. These are expected to be incurred at a constant rate throughout the year. January in units February in units Sales 7000 8750 Production 8500 7750 No stocks held on 1. 1. 2018 a) Absorption and marginal costing for both months? b) Based upon Marginal costing calculate: annual break even sales value ? activity level in units which will yield in annual profit of 122 800 euro?