$3.$ Your boss asked you to estimate the required number of units sold to achieve a profit of $$16,500$ per year. Currently, the product is sold at $$1800$ per unit. You have collected the following information:

Cost Elements Cost Rate

Direct labor $40$ hours per batch of $60$ units

Direct labor costs $$60$ per hour

Material costs $$5100$ per batch of $60$ units

Overhead costs $125\%$ of direct labor

Quality control $45\%$ of direct labor

Packaging and shipping $$33$ per unit

If the units sold must account for total production costs and desired profit, how many units of production would you recommend to your boss?