The Hartnett Corporation manufactures baseball bats with Pudge Rodriguez$$s autograph stamped on them. Each bat sells for $$39$ and has a variable cost of $$21.$ There are $$32,940$ in fixed costs involved in the production process.

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

B$.$ Find the sales $($in units$)$ needed to earn a profit of $$18,270.$