Toyota Motorss is a small car dealership. On average, it sells a car for $$27,000,$ which it purchases from the manufacturer for $$23,000.$ Each month, Brooke Motors pays $$48,200$ in rent and utilities and $$68,000$ for salespeople's salaries. In addition to their salaries, salespeople are paid a commission of $$600$ for each car they sell. Brooke Motors also spends $$13,000$ each month for local advertisements. Its tax rate is $40\%.$

Required:

$1.$ How many cars must Brooke Motors sell each month to break even?

$2.$ Brooke Motors has a target monthly net income of $$51,000.$ How many cars must be sold to reach target monthly net income of $$51000$