Bead It, Inc., produces and sells beads by the pound.

Selling price per pound	$13
Variable cost per pound	$10
Annual fixed costs	$200,000

What will the company's breakeven point in units equal if Bead It were to replace some of its hourly employees with a machine? The labor costs will reduce the cost per pound by $2 but the depreciation on the machine will add $100,000 to the manufacturing costs. Round to the nearest whole pound.