Beasley Company currently sells its products for $ 40 per unit. Management is contemplating a 20% increase in the selling price for the next year. Variable costs are currently 30% of sales revenue and are not expected to change in dollar amount on a per unit basis next year (the company will pay the same amount for variable costs next year). Fixed expenses are $ 138,600 per year. What is the breakeven point in units at the anticipated selling price per unit next year?