A firm sells three products.

Product 1: $58 sales price per unit; $42 variable cost per unit. Product 2: $21 sales price per unit; $12 variable cost per unit. Product 3: $117 sales price per unit; $81 variable cost per unit.

In a typical year, 20% of sales units are Product 1, while 40% of sales units Product 2, and 40% of sales units are Product 3.

If the firm has $139,163 in fixed costs, what is the firm's breakeven point in composite units (simplify the sales mix so there is one unit of Product 1 per composite unit)?

Round your final answer to the nearest whole unit