The Hartnett Corporation manufactures baseball bats with Babe Ruth's autograph stamped on them. Each bat sells for $$43$ and has a variable cost of $$23.$ There are $$35,000$ in fixed costs involved in the production process.

a$.$ Compute the break$-$even point in units.

Break$-$even point units

b$.$ Find the sales $($in units$)$ needed to earn a profit of $$16,400.$

Sales quantity needed units