Ahmed & Co. makes and sells two types of shoes, Plain and Fancy. Data concerning these products are as follows: Plain Fancy Unit selling price $ 20.00 $ 31.00 Variable cost per unit 14.00 28.00 Sixty percent of the unit sales are Plain, and annual fixed expenses are $28,800.

Assuming that the sales mix remains constant, the number of units of Plain that Ahmed must sell to break even is: (Round intermediate calculations to 2 decimal places and final answer to nearest whole number)