Arctic Company sells pairs of shoes for $$130$ each. The variable costs per pair of shoes are $$43$ and the fixed costs per week are $$6,111.$

a$.$ Calculate the number of pairs of shoes that need to be sold every week to break even.

Round up to the next whole number

b$.$ If $76$ pairs of shoes were sold, calculate the net income in a week. $($If the net income represents a loss, express your answer as a negative dollar amount.$)$Z