A customer has requested a special order of ABC Co's primary product and has offered to

pay $$30$ per unit. While the product would be modified slightly for the special order, the

product's normal information is provided below

Sales price per unit

$$25\mathrm{.}50$

Direct materials per unit

$$6\mathrm{.}20$

Direct labor per unit

Variable manufacturing overhead per unit $$4\mathrm{.}40$

Total Fixed Costs

$$1,150,000$

The customer would like modifications made to each product that would increase the

variable costs by $$2\mathrm{.}20$ per unit and that would require an investment of $$24,000$ in special

molds that would have no salvage value. This special order would have no effect on the

company's other sales. The company has ample spare capacity for producing the special

order. How large would the special order have to be in units in order for ABC Co to break

even on the special order?