Burke Inc. had the following results for 2013:

Sales	$ 600,000
Cost of Goods Sold	255,000
Gross Profit	345,000
Selling and Administrative Expenses	205,000
Net Income	$ 140,000

During the year the company produced and sold 25,000 units. The variable cost of goods sold was

$8.50 per unit and the variable selling and administrative expense was $2.50 per unit. Required:

1. Calculate thebreakeven point inunitsforthecompany.

1. If unitssoldwere to decrease by4,000 unitsin2014,predict net incomefor2014.