A break$-$even analysis is a financial tool that helps businesses to determine the level of sales needed to cover all of their expenses and achieve a zero profit. The analysis is based on the relationship between fixed costs, variable costs, and revenue. Fixed costs are costs that remain constant regardless of the level of production, such as rent, salaries, and utilities. Variable costs are costs that vary depending on the level of production, such as the cost of materials, labor, and shipping. Revenue is the total amount of money earned from sales. To perform a break$-$even analysis for a t$-$shirt business, we need to identify the fixed costs, variable costs, and revenue associated with producing and selling t$-$shirts. Fixed Costs: $1.$ Rent for the production facility: $$2,000$ per month $2.$ Salaries for employees: $$4,000$ per month $3.$ Utilities and other expenses: $$1,000$ per month Total Fixed Costs: $$7,000$ per month Variable Costs: $1.$ Cost of materials: $$5$ per t$-$shirt $2.$ Labor costs: $$3$ per t$-$shirt $3.$ Shipping costs: $$1$ per t$-$shirt Total Variable Costs: $$9$ per t$-$shirt Revenue: $1.$ Selling price per t$-$shirt: $$20$ With these values, calculate the break$-$even point for the t$-$shirt business.