Given the information below, calculate the break-even (in units) for Compas Track Company produces compasses for cross-country compasses. Selling price $40 per unit

Fixed factory rent $550,000 per annum

Variable advertising costs $2 per unit

Fixed transport cost $240,600 per annum

Purchase price $18 per unit

Administration fixed cost $109,400 per annum

Select one:

23,900 units

71,800 units

45,000 units

36,010 units