Contribution margin, unit level costs (LO1). Bodacious Beats makes high-end headphones. At a volume of 15,000 units (headphones), per-unit price and cost data for the year just ended follow:

ItemAmount per unit

Selling price$800

Variable manufacturing cost $440

Fixed manufacturing overhead $50

Gross margin$310

Variable selling cost $40

Fixed selling and administrative cost $110

Profit$160

How many units (headphones) does Bodacious Beats need to sell each year to break even?