Dupli-Pro Copy Shop provides photocopying service. Next year, Dupli-Pro estimates it will copy 2,800,000 pages at a price of $0.08 each in the coming year. Product costs include: Direct materials $0.015 Direct labor $0.004 Variable overhead $0.001 Total fixed overhead $80,000

There is no variable selling expense; fixed selling and administrative expenses total $46,000.

Required:

1. Calculate the break-even point in units.