You just inherited a million dollars from your grandfather. You always had a talent for cooking and have long dreamed of opening an expensive gourmet restaurant. You are happy living in a town of $70,000$ residents near your colleges campus and would like to open a four$-$star restaurant across the street from school. Of course, the restaurant would have certain fixed costs; for example, management salaries, utilities, interest, license fees, and property taxes. The only variable costs would be the food, beverages, and preparation costs. The fixed costs are estimated at $$440,000$ per year while the average variable cost per meal is estimated at $$15.$ These meals would be sold for an average of $$27$ each.

$1.$Perform a break$-$even analysis of your proposed business. From a Mathematical standpoint, how many units will you have to sell each year to break even? $($Round to the nearest hundredths$).$