Bodacious Beats makes high-end headphones. At a volume of 15,000 units (headphones), per-unit price and cost data for the year just ended follow:
Item..................................................... Amount per unit
Selling price.......................................................... $800
Variable manufacturing costs....................................... 440
Fixed manufacturing overhead....................................... 50
Gross margin .........................................................$310
Variable selling costs................................................... 40
Fixed selling and administrative costs ..............................110
Profit................................................................... $160
Required
How many units (headphones) does Bodacious Beats need to sell each year to break even?