11 Doyle Sports makes and sells three products high-quality sports equipment: Standard, DeLuxe, and Pro. Selected GAAP income statement information is given below: Units sold Sales Gross margin A. B. C. D. E. GAAP Net Operating Income by products Fixed Manufacturing Costs allocated to products by machine hours Fixed Non-Manufacturing Costs allocated to products by sales force size How many 18,150 units 23,210 units 17,184 units 16,917 units I None of the above Standard 20,000 $300,000 $100,000 $11,100 $40,000 $68,900 Deluxe 10,000 $500,000 $150,000 $33,700 units of Standard should Doyle make to break even? (Choose the closest number.) $198,000 $12,600 Pro 5,000 $450,000 $160,000 $41,900 $77,100 $79,200