Bartwell Company sells several products. Information of average revenue and costs is as follows:

Selling price per unit

$$31\mathrm{.}50$

Variable costs per unit:

Direct material

$$4\mathrm{.}25$

Direct manufacturing labour

$$2\mathrm{.}15$

Manufacturing overhead

$$0\mathrm{.}30$

Selling costs

$$1\mathrm{.}75$

Annual fixed costs

$$140,000$

The Bartwell Company break$-$even in units is