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Budgeted sales and costs for X Company in 2021 are as follows: Total Per Unit Sales $99,150 $15.00 Variable manufacturing costs 33,711 5.10 Variable selling

Budgeted sales and costs for X Company in 2021 are as follows:

	Total	Per Unit
Sales	$99,150	$15.00
Variable manufacturing costs	33,711	5.10
Variable selling costs	20,821	3.15
Fixed manufacturing costs	9,122	1.38
Fixed selling costs	2,247	0.34

How many units must X Company sell in 2021 in order to break even?

Please show work. Thanks

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