A company produces a product that sells for $600. Full absorption product costs are as follows:

Direct materials $120

Direct labor 40

Overhead* 240

Total: $400

*Overhead is all fixed; the rate is based on $2,880,000 at a planned activity of 12,000 units. Variable marketing costs (all commissions) are $20 per unit sold, and fixed marketing costs total $1,110,000.

In its first year of operations, the company produced 12,000 units and sold 9,000 units.

What is the companys breakeven point in units? Show your calculations (Remember to include marketing costs in your computations.)