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, $19.00 per unit
	Annual fixed costs, $986,300

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

Corrigans selling price is $68 per unit for the universal gismo, which is subject to a 10 percent sales commission. (In the following requirements, ignore income taxes.)

How many units must the company sell to break even if Model 6754 is selected?