Jeff Co$.$ sells its giant cheese wheels for $$36$ per wheel. The contribution margin ratio is $75\%$ and total fixed costs are $$270,000.$ How many wheels must Jeff sell in order to generate a profit of $$54,000?$

$12,000$ wheels

$43,200$ wheels

$11,500$ wheels

$9,000$ wheels

$36,000$ wheels

$2,000$ wheels