2. (8 marks) ABC company produced 20,000 units of a product in January, 2012. The units produced in February are 50% more than that in January. The company has the following cost information on the product for the two months. January Materials $100,000 Labor 900,000 Equipment Depreciation 70,000 Rent expenses 80,000 Maintenance 58,000 Utilities 220,000 February $150,000 1,200,000 70,000 80,000 69,000 313,000 The selling price for the product is $70.4. How many units that ABC company needs to produce and sell to break even in each month?