A customer has requested a special order of ABC Co's primary product and has offered to pay $22 per unit. While the product would be modified slightly for the special order, the product's normal information is provided below Variable manufacturing overhead per unit $4.40 Total Fixed Costs $1,150,000 The customer would like modifications made to the each product that would increase the variable costs by $2.20 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