A dealer purchased machinery for $$31,500\mathrm{.}00$ per unit. His overhead expenses are $30\mathrm{.}00\%$ of the cost and he desires an operating profit of $30\mathrm{.}00\%$ of the cost. During a sale, he offers a markdown of $28\mathrm{.}00\%.$

a$.$ Calculate the reduced selling price per unit.

$$10\mathrm{.}28$

Round to the nearest cent

b$.$ Calculate the break$-$even price.

$$0\mathrm{.}00$

Round to the nearest cent

c$.$ Calculate the profit or loss made per unit at the reduced selling price. Round your answer to two decimal places.

$$0\mathrm{.}00$

Round to the nearest cent. Use a negative sign to represent a loss