Chester has negotiated a new labor contract for the next round that will affect the cost for their product Cute (Selling price per unit $34.00). Labor costs will go from $7.91 to $8.41 per unit. Assume all period and variable costs as reported on Chester's Income Statement remain the same. If Chester were to pass on half the new labor costs to their customers, how many units of product Cute would need to be sold next round to break even on the product?

Annual Report Chester C59559 2018 Income Statement Product Name Cute Crimp Cake Cedar Na Na S55,674 S41,400 S43,363 S51,229 ales Variable costs: $13.052 $8,322 $8,461 S10,077 rect Labor S21,313 S17,736 S16,591 S20,307 rect Material S361 Inventory Carry S319 S725 S835 S34,685 S26,419 S25,777 S31,219 Total Variable Contribution S20,989 S14,981 S17,586 S20,010 arg Period costs: $2,797 $1,813 $2,493 $2,720 epreciation SG&A: R&D S858 S655 S510 S571 $1,350 $1,350 $1,350 $1,350 Promotions $1,000 $1,000 Sales S900 S900 S317 S374 Admi S407 S302 $6,412 $5.121 $5,570 $5,915 otal Period Net Margin S14,577 $9,860 S12,016 S14,095 Na Round: 3 Dec. 31, 2018 2018 Common Na Total Size $0 $191,666 00.0% $0 S39,912 20.8% S75,946 39.6% $2,241 2% $118,099 61.6% $0 S73,567 38.4% $9,824 5.1% $2,595 1.4% $5,400 2.8% $3,800 2.0% $1,400 0.7% S23,019 12.0% $0 S50,547 26.4%