Cullumber Company produces a single product. It sold $79,500$ units last year with the following results:

In an attempt to improve its product, Cullumber is considering replacing a component part in its product that has a cost of $$5$ per unit

with a new and better part costing $$10$ per unit during the coming year. A new machine would also be needed to increase plant

capacity. The machine would cost $$95,400,$ with a useful life of six years and no salvage value. The company uses straight$-$line

depreciation on all plant assets.

$($a$)$

What was Cullumber's break$-$even point in units last year?

Break$-$even point

units