5) You have been provided with the following information for a new product being introduced into the consumer market: Retail selling price of directly competitive products Retail margin as a percentage of selling price Wholesale margin as a percentage of selling price Variable cost per unit Overhead expense, including marketing expense $30.00 30% 15% $5.00 $100,000 Salespeople's salaries and expenses Advertising and sales promotion $140,000 $500,000 Calculate the manufacturer's break-even volume in units if the new brand is sold at retail at $30.00.