Consumer demand for desk chairs has increased due to work-from-home initiatives across the globe due to the coronavirus pandemic. The company decides to increase their unit price to $150. Assume that all of the company costs remain the same (established salary costs of $150,000, facility costs of $200,000, marketing costs of $100,000, and unit variable costs of $45 in materials & labor to make each desk chair).

What is their break even point at a $150 price point (round up to the nearest whole unit)?