Absorption 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?