EZ Carry Corp. is the maker of high quality golf bags. The company currently has three different lines of bags, which it sells to sporting goods stores and golf shops throughout the world. EZ Carry sells a constant mix of 4 small bags for each medium-sized bag and 5 medium bags for each large-sized bag. Total fixed costs for the year are expected to be $2,027,501. Small Medium Large 110 $ 130 $. 270 Selling price per bag Variable cost per bag $ 40 $ 75 $180 The breakeven point in units (for the year) would be: (Round per-unit amounts to 3 decimal places; do not round other intermediate calculations.)