A telephone manufacturer produced and sold $2000$ telephones and made a net income of $$70,000$ last year, with total revenues of $$500,000.$ The manufacturer$$s break$-$even volume is $1200$ units.

$($i$)$ Calculate the selling price of each telephone.

$($ii$)$ Calculate the variable costs for each telephone.

$($iii$)$ Calculate the fixed costs per year.