A dealer purchased machinery for $$55,500\mathrm{.}00$ per unit. His overhead expenses are $30\mathrm{.}00\%$ of the cost and he desires an operating profit of $40\mathrm{.}00\%$ of the cost. During a sale, he offers a markdown of $27\mathrm{.}00\%.$a$.$ Calculate the reduced selling price per unit b$.$ Calculate the break$-$even price.c$.$ Calculate the profit or loss made per unit at the reduced selling price. Round your answer to two decimal places.