Faust Fumiture manufactures beds selling for $699 each. Variable costs per unit are $20/ for direct material, $177 for direct labor, $54 for variable production overhead, and $20 for variable selling and administrative costs. Annual fixed costs for production overhead are $210,000 and $105,000 for selling \& administrative costs. What is the number of units required to breakeven? none of the above / listed 451 units 2,436 units 1,000 units 1,307 units