A manufacturing process has fixed costs of $20,000 per year with variable costs of $15 per unit. If the company sells each unit for $20, what is the number of units that must be sold each year in order to reach breakeven? Fixed costs for a small import company are $500,000 per year. Its primary imported item sells at a revenue of $30 per unit and has variable costs of $1.20 per unit. Find the number of units the company must sell each year to breakeven.