breakeven output (10 points!)

1. Panda Company makes furniture units with a projected selling price of
$700. The variable costs per unit are estimated at $130. The fixed costs
are $10,000 for the time period in question.
a. Find the breakeven output.
b. What is meant by margin of safety?
c. If the budgeted output is 80 units over the time period, estimate the profit
earned and the margin of safety. Interpret your results.

Please give me the steps and equation. Thanks !