After substatial marketing research. Yilan Corporation managment believes that it can make and sell a new battery with a prolonged life for laptop computers. Management expects the market demand for its new battery to be $100,000$ units per year if the battery is priced at $$64$ per unit. A team of engineers and accountants determines that the fixed costs of producing $60,000$ units to $130,000$ units is $$2,400,000.$

Required: Assume that Yilan desires to earn a $$1,200,000$ profit from the battery sales. How much can it afford to spend on the variable cost per unit if production and sales equal $100,000$ batteries?