Andrews has negotiated a new labor contract for the next round that will affect the cost for their product Cid. Labor costs will go from $3.51 to $5.93 per unit. Assume all period and other variable costs remain the same. If Andrews were to absorb the new labor costs without passing them on in the form of higher prices, how many units of product Cid would need to be sold next round to break even on the product?

product cid sales: $30,131

How to calculate that? what do you need to help you figure the results?