EPL Ltd produced and sold 55,000 units of a single product last year. Data concerning the year's profit and loss statement is as follows:

Sales revenue$1,540,000

Manufacturing costs:

Variable$545,000

Fixed$258,000

Selling costs:

Variable$40,500

Fixed$54,000

Administrative costs:

Variable$184,500

Fixed$108,000

What was EPL Ltd's break-even point (rounded) in unit sales?