Chemists at DCI Inc. have developed a new breakfast drink. The drink, called Zap, will provide the consumer with twice the amount of Vitamin C currently available in breakfast drinks. Zap will be packaged in an 8-ounce can and will be introduced to the breakfast drink market, which is estimated to be equivalent to 21 million dollars sales of 8-ounce can nationally. One major management concern is the lack of funds available for marketing. Accordingly, management has decided to use newspapers (rather than television) to promote Zap in the introduction year and distribute it in major metropolitan areas that account for 65 percent of U.S. breakfast drink volume. The cost of this advertising campaign (excluding coupon returns) will be $250,000 for the first year. Other fixed overhead costs for Zap are expected to be $90,000 per year. No other expenditure related to this new product are expected. DIC has decided that the suggested retail price to the consumer for the 8-ounce can will be $0.50. The unit production costs for the product are $0.18 for materials and $0.06 for labor. DCI intends to give retailers a margin of 20 percent off the MSRP (Manufacturer Suggested Retail Price) and to give the wholesalers a margin of 10 percent of the retailers? cost. Question: What is the break-even volume for the first year