Corrigan Enterprises is studying the acquisition of two electrical component insertion systems for producing its sole product, the universal gismo. Data relevant to the systems follow.

Model no. 6754:
	Variable costs, $18.00 per unit
	Annual fixed costs, $986,200

Model no. 4399:
	Variable costs, $12.80 per unit
	Annual fixed costs, $1,114,500

Corrigans selling price is $66 per unit for the universal gismo, which is subject to a 10 percent sales commission. (In the following requirements, ignore income taxes.)

Required: 1. How many units must the company sell to break even if Model 6754 is selected? (Do not round intermediate calculations and round your final answer up to nearest whole number.)