Birch Manufacturers has provided the following information regarding the two products that it sells: Jet Boats Ski Boats Sales price per unit $10,000 $24,000 Variable cost per unit $4,800 $18,000 Annual fixed costs are $300,000. How many units must be sold in order for Birch to break even, assuming that Birch sells five jet boats for every two ski boats sold? (Round any intermediate calculations to two decimal places, and your final answer to the nearest unit.)