Last year, a battery manufacturing company in Toronto incurred a loss of $$583,000\mathrm{.}00$ by producing and selling $38,000$ batteries. If their total revenue for the year was $$12,700,000\mathrm{.}00$ and the break$-$even volume of the plant is $65,600$ batteries, calculate:

a$.$ The selling price of each battery

b$.$ The variable costs for each battery