A company manufactures a product and currently utilizing $80\%$ capacity with a turnover of $32,000$ units at a selling price of shs $25$ per unit. The variable cost of the product is kshs $17\mathrm{.}5$ per unit. Fixed cost amounts to kshs $150,000$ up to $80\%$ of level of output and there will be an additional cost of a supervisor amounting to kshs $20,000$ beyond that level.

Calculate:

$($i$)$ Activity level $(\%)$ at break$-$even point $(5$ Marks$)$

$($ii$)$ Number of units to be sold to earn a net income of $10\%$ of sales $(5$ Marks$)$