A company is selling a product for $1750 per unit. With 162 full time employees working 8 hours a day and a labor cost of $7.25 per hour. With the cost estimated to be $15,000 for the 15 unit and 12,000 for the 27th unit the company estimated it will take 250 hours to produce the first part. With the learning performance to be estimated about 160 work days and a material cost of $799 per part. The machine cost is $1,200,500 annually, maintenance cost is set to be $900,000, $450 per unit insurance and $150,000 taxes all annual cost. What is the break even number of units needed to be produced