P$123$ Break$-$even point: Algebraic and graphical$$Fine Leather Enterprises sells its single product for $$129\mathrm{.}00$ per unit. The firm$$s fixed operating costs are $$473,000$ annually, and its variable operating costs are $$86\mathrm{.}00$ per unit.

A$.$ Find the firm$$s operating break$-$even point in units.

B$.$ Label the x$-$axis $$Sales $($units$)$ and the y$-$axis $$Costs$/$Revenues $($$$),$ and then graph the firm$$s sales revenue, total operating cost, and fixed operating cost functions on these axes. In addition, label the operating break$-$even point and the areas of loss and profit $($EBIT$).$