Concord Possible Inc. (CP) is a manufacturer of toaster ovens. To improve control over operations, the president of CP wants to begin using a flexible budgeting system, rather than using only the current master budget. The following data are available for CPs expected costs at production levels of 102,600, 114,000, and 125,400 units.

Variable costs
Manufacturing		$7 per unit
Administrative		$5 per unit
Selling		$1 per unit
Fixed costs
Manufacturing		$182,400
Administrative		$91,200

If CP sells the toaster ovens for $16 each, how many units will it have to sell to make a profit of $68,400 before taxes?

Units to be sold

enter a number of units to be sold