ABC company produced 20,000 units of a product in January, 2012. The units produced in February are 50% more than that in January. The company has the following cost information on the product for the two months.

The selling price for the product is $70.4. How many units that ABC company needs to produce and sell to break even in each month?

*Please show all your work*

Materials Labor Equipment Depreciation Rent expenses Maintenance Utilities January $100,000 900,000 70,000 80,000 58,000 220,000 February $150,000 1,200,000 70,000 80,000 69,000 313,000