After additional research, Pharoah's marketing manager believes that if the price of the new leather briefcase drops to $67.00, it will be more attractive to potential customers. She also believes that at that price, the additional advertising cost could be cut to $468,864. These changes would result in sales of one molded briefcase for every three leather briefcases. Based on these circumstances, how many units of each briefcase would be required to break even in the coming year?(