A division of a company produces income tax apps for smartphones. Each income tax app sells for $$8.$ The monthly fixed costs incurred by the division are $$25,000,$ and the variable cost of producing each income tax app is $$3.$

$($a$)$ Find the break$-$even point for the division.

$(x,y)=(,)$

$($b$)$ What should be the level of sales in order for the division to realize a $20\%$ profit over the cost of making the income tax apps? $($Round your answer up to the nearest whole number.$)$

income tax apps