J$.$Crew is planning a new line of jackets for fall. It plans to sell the jackets for $$100.$ It is having the jackets produced in the Dominican Republic. Although J$.$Crew does not own the factory, its product development and design costs are $$400,000.$ The total cost of the jacket, including transportation to the stores, is $$45.$ For this line to be successful, J$.$ Crew needs to make $$900,000$ profit. What is its break$-$even point in units and dollars?

The buyer has just found out that The Gap, one of J$.$Crew$$s major competitors, is bringing out a similar jacket that will retail for $$90.$ If J$.$Crew wants to match The Gap$$s price, how many units will it have to sell?