CaseCo CaseCo is considering offering a waterproof case for iPod Nanos and other MP3 players. According to their market research, a good estimate of demand for their product can be estimated from the following equation demand = 18000 - 100p, where p is the retail price of the case. CaseCo management believes this formula holds for prices from $100 to $150. CaseCo has also estimated their unit production costs as $24 for raw materials, $18 for labor, and $20 for marketing and shipping. If CaseCo decides to manufacture the case, they can expect a production setup cost of $150,000, regardless of the number of phone cases they sell. In the CaseCo problem, what is the breakeven point (number of units) at a price of $140