HOME Appliances Limited produces kettles at its factory. For the $6$ months ended $31$ December $2020,$ the following information is available.

$$ Rent of the factory was $3800$ per quarter $($three months$).$

$$ Payments to the workforce were at a rate of $3\mathrm{.}60$ per kettle.

$$ Material costs were $4\mathrm{.}25$ per kettle.

$$ Managers$$ salaries were $5700$ per month.

$$ Delivery costs were $20$ pence $(0\mathrm{.}20)$ per kettle.

$$ Other fixed costs were $2440$ per month.

$$ Production of kettles for the $6-$month period was $9200$ kettles.

$$ All output is sold.

$$ Selling price was $14\mathrm{.}95$ per kettle.

Required:

$($a$)$ Calculate for HOME Appliances Limited for the $6-$month period ended $31$ December $2020$ the:

$($i$)$ break$-$even point in units of output

$($ii$)$ margin of safety in sales revenue

$($iii$)$ profit or loss.