Crane Footwear Co. produces high-quality shoes. To prepare for next year's marketing campaign, the company's controller has prepared the following information for the current year, 2022: Variable costs (per pair of shoes) Direct materials Direct manufacturing labour $38 18 Variable overhead (manufacturing, marketing, distribution, customer service, and administration) 23 Total variable costs $79 Fixed costs Manufacturing Marketing, distribution, and customer service Administrative Total fixed costs $2.605,000 530,000 765,000 $3,900,000 Selling price per pair of shoes $179 Expected revenues, 2022 (51,000 units) $9.129,000 40% Income tax rate (b) Calculate the break-even point in units for 2022. Break-even point units