Stapleton Corporation sells a single product for $$35$ per unit. If variable expenses are $55\%$ of sales and fixed expenses total $$8,000,$ the break$-$even point is: $($Round your intermediate calculations to $2$ decimal places.$)$

A$)$ $$14,545$

B$)$ $$9,778$

C$)$ $$8,000$

D$)$ $$17,778$