The annual direct production costs producing dietary supplement is $360000TL,$ whereas the annual fixed costs is $24000TL.$ The plant is operating at $85\%$ capacity and total annual sales is $438000TL$ while the selling price of the patch is $10TL.$ The income taxes is $22\%.$

$1\mathrm{.}1$ What is the break$-$even point in terms of produced dietary supplement? $(10$ p$)$

$1\mathrm{.}2$ What is the required capacity to reach the break$-$even point? $(5$ p$)$

$1\mathrm{.}3$ If the plant operates at $100\%$ capacity, what will be the gross and net profit? $(10p)$