The JuJu Watkins Company developed a new product for the basketball market with fixed production costs of $$8,000,000.$ The fixed marketing costs were estimated at $$4,000,000.$ The sales department forecasts that they can expect to sell $600,000$ units in the first year. The direct costs of production per unit include $$35$ for materials, $$10$ for labor and $$15$ for marketing. The company faces a combined $($state and federal$)$ income tax rate of $25\%.$ The company expects a profit of $$7,000,000$ for the first year.

What price must they charge to have the profit they desire?

Suppose the price they can charge becomes $$150..$ What is break$-$even in sales units? What is break$-$even in sales dollars?