Jaime overhead allocation

Please see attachment and show calculations.

7. Jaime Inc. manufactures 2 products, sweaters and jackets. The company has estimated its overhead in the order-processing department to be $180,000.

8. ABC Bread sells a box of bagels for with a contribution margin of 62.50%. Its fixed costs are $150,000 per year. How much sales dollars does ABC Bread need to break-even per year if bagels are its only product?