By using some basics of managerial/cost accounting.

Can you give explanations of this question how you got the answer by performing it with logic or explain how you got the answer what you did? A company sells a product for $40/unit. Direct material and direct labor costs are $8 and $12 per unit respectively. Variable manufacturing overhead is $3/unit and fixed manufacturing overhead is $40,000. Variable period costs are $2/unit and fixed period costs are $20,000. Find the break-even number of units.