Amazing Inc has been in business for over 12 years. They are a leader in their industry and their management is second to none. Amazing INC manufactures two different products, coffee mugs, and teacups. Each coffee mug sells for $10.00 and has variable costs of $4.00. Each teacup sells for $15.30 and has variable costs of $9.70. In Amazing Inc operations, for every 1 coffee mug that is sold, 2 teacups are also sold. 

Fixed costs for Amazing Inc are $156,000. Required: How many total units (total units of coffee mugs + total units of teacups), must be sold for JBI to break even?