A) To get the total cost of goods bought:
((100 key chains) x ($0.25 purchasing cost)) + ($8 shipping rate) = $33
Which means each key chain essentially costs $0.33 each
B.) To get the number of units they should sell to make profit:
Breakeven = Costs/Price meaning $33/$2 = 16.5
They should sell 16.5 units to make a profit.