Owen Conner works part$-$time packaging software for a local distribution company in Indiana. The annual fixed cost is $$15,000$ for this process, direct labor is $$3\mathrm{.}75$ per package, and material is $$4\mathrm{.}50$ per package. The selling price will be $$15\mathrm{.}00$ per package.

a$.$ How much revenue do we need to take in before breaking even? $($Round your answer to the nearest dollar amount.$)$

b$.$ What is the break$-$even point in units? $($Do not round intermediate calculations. Roundup your answer to the next whole number.$)$