A leading beverage company sells its signature soft drink brand in vending machines for $0.77 per 12 oz. can. A vending machine has monthly fixed costs of space rental, energy consumption, and capital depreciation of $140. Variable cost for a can of soda is $0.40.

CALCULATED VARIABLES: newprice = $0.84 margin = $0.37

The more pessimistic operations manager was concerned about rising costs and asked the sales manager, if fixed costs increase to $190 per month, and the variable costs increase by $.10 due to rising sugar costs, what is the new breakeven volume in units at the original price?