A manufacturer sells a product at $$9\mathrm{.}45$ per unit, selling all produced. The fixed cost is $$2511$ and the variable cost is $$8\mathrm{.}10$ per unit. At what level of production will there be a profit of $$5400?$ At what level of production will there be a loss of $$1674?$ At what level production will the break$-$even point occur?

There will be a profit of $$5400$ when the production level is units.