Tamara Corporation made sales of 65000 units at the rate of $ 13 per unit in the year 2012. Its direct material and direct labor costs were $ 3 and $ 4. If company incurred a loss of $ 30000 in the year 2012, what was the value of its fixed cost? At what level of sales, Tamara wouldn't have been at a loss assuming the same figure as derived earlier in the question?