Calculate the breakeven point in units for the Peoria plant and for the Moline plant?

	Peoria		Moline
Selling price		150		150
Variable manufactoring cost per unit	72		88
Fixed manufactoring cost per unit	30		15
Variable marketing and dist cost per unit	14		14
Fixed marketing and dist cost per unit	19		14.5
Total cost per unit		135		131.5
Operating income per unit		15		18.5
Production rate per day	400	units	320	units
normal annual capacity usage	240	days	240	days
maximum annual capacity	300	days	300	days