Balerio Corporation's relevant range of activity is $7,000$ units to $11,000$ units. When it

produces and sells $9,000$ units, its average costs per unit are as follows:

If the number of units Balerio produces more than $11,000($outside its relevant range$)$

Total fixed manufacturing overhead cost is $$180,000.$

Balerio believes that it can currently sell $12,000$ units this year up from the $9,000$ units

it produced last year.

If the per$-$unit selling price is $$36\mathrm{.}00.$

Required

Which unit production level $(9,000$ units or $12,000$ units$)$ creates the higher net income

$($lower net loss$)$ for Balerio?

Note: Round "Per unit" answer to $2$ decimal places.