$5.$ Thad Morgan, a motorcycle enthusiast, has been exploring the possibility of relaunching the Western Hombre brand of cycle that was popular in the $1930$s$.$ The retro$-$look cycle would be sold for $$15,000,$ and at that price, Thad estimates he could sell $200$ units each year. The variable cost to produce and sell the cycles would be $$10,500$ per unit. The annual fixed cost would be $$675,000.$

a$.$ What is the break$-$even in unit sales?

b$.$ What is the margin of safety in dollars?

c$.$ What is the degree of operating leverage?