Given

CVP income statement

Sales (100 units) $10,000

Direct Labor $1,800

Direct Materials 1,100

Factor Overhead 1,900

Selling expenses 550

Administrative Expenses 900

Fixed Costs

Factory Overhead $600

Selling expenses 900

Administrative Expenses 900

JIT production system and no Raw Materials, WIP or finished goods inventories

Determine

breakeven point in units