A company provided the following cost information about a new product that is in development:

Unit Costs

Direct materials $$3\mathrm{.}25$

Direct labor $$4\mathrm{.}00$

Variable overhead $$0\mathrm{.}75$

The company will also be incurring $$120,000$ of additional fixed costs associated with this new product. A corporate fixed charge of $$20,000,$ currently absorbed by other products, will be allocated to this new product.

The company is evaluating this new product in terms of its effect on overall company profits. If the selling price is $$14$ per unit, the breakeven point in units $($rounded to the nearest hundred$)$ for the USB cable is nearest:

$20,000$ units

$15,000$ units

$23,300$ units

$10,000$ units