$2.$ The annual direct production cost for an algae plant operating at $\backslash (70\backslash \%\backslash )$ capacity is $\backslash (\backslash$$ $280\mathrm{.}000\backslash ),$ while the sum of the annual fixed charges, overhead cost and general expenses are $\backslash (\backslash$$ $200\mathrm{.}000\backslash ).$ What is the break$-$even point in units of production per year if total annual sales$2.$ The annual direct production cost for an algae plant operating at $\backslash (70\backslash \%\backslash )$ capacity is $\backslash (\backslash$$ $280\mathrm{.}000\backslash ),$ while the sum of the annual fixed charges, overhead c$$st and general expenses are $\backslash (\backslash$$ $200\mathrm{.}000\backslash ).$ What is the break$-$even point in units of production per year if total annual sales are $\backslash (\backslash$$ $560\mathrm{.}000\backslash )$ and the product sells at $\backslash (\backslash$$ $40\backslash )$ per unit.