Fred Flintstone has just become the product manager for Yabba Dabba Doo, a consumer packaged product with a retail price of $2.00. Retail margins on the product are 33%, while wholesalers take a 12% margin. Yabba and its direct competitors sell a total of 40 million units annually, and Yabba has 24% market share of this total. Variable manufacturing costs for Yabba are $0.09 per unit. Fixed manufacturing costs are $1,800,000. The advertising budget for Yabba is $1,000,000. The product managers salary and expenses total $70,000. Salespeople are paid entirely by a 10% commission. Shipping costs, breakage, insurance, and other miscellaneous costs are $0.04 per unit.

Total industry demand for this type of consumer packaged product is expected to increase to 46 million units next year. Wilma Flintstone has convinced her husband Fred to raise the Yabba Dabba Doo advertising budget to $1,500,000.

If the advertising budget is raised next year, how many units will Yabba Dabba Doo have to sell to break even?

How many units will Yabba Dabba Doo have to sell next year in order for it to achieve the same profit that it did this year?