J$.$Crew is planning a new line of sherpa bomber jackets for fall. It plans to retail the jackets for $$168.$ It is having the jackets produced in the Dominican Republic. Although J$.$Crew does not own the factory, its product development and design costs are $$400,000.$ The total cost of the jacket, including transportation to the stores, is $$65.$

What is its break$-$even point in $($a$)$ units and $($b$)$ dollars?

For this line to be successful, The Limited needs to make $$900,000$ profit. What is the new break$-$even point in $($a$)$ units and $($b$)$ dollars?

The buyer has just found out that Banana Republic, one of J$.$Crew's major competitors, is bringing out a similar jacket that will retail for $$149.$ If J$.$Crew wishes to match Banana Republic's price and still make $$900,000$ in profit, how many units will it have to sell?