Al$-$Jazimi Consultancy runs a training centre in Melaka. The firm charges RM$250$ per participant. The estimated fixed cost of Al$-$Jasimi Consultancy for the period is RM$52,000.$ The variable costs per participant an expected to be RM$120.$ The variable costs consist of printed materials, stationery, and refreshments. As the Consultant of Al$-$Jasimi, find out the following information:

Required:

a$)$ The number of participants needed to break even.

b$)$ The fees that Al$-$Jasimi should charge if the firm wants to earn a profit of RM$80,000$ from $900$ participants, and all the costs remain as stated