Haas Company manufactures and sells one product. The following information pertains to each of the company's first three years of

operations:

Variable cost per unit:

Manufacturing:

Direct materials

Direct labour

Variable manufacturing overhead

Variable selling and administrative

Fixed costs per year:

Fixed manufacturing overhead $$960,000$

Fixed selling and administrative expenses $$240,000$

During its first year of operations, Haas produced $60,000$ units and sold $60,000$ units. During its second year of operations, it

produced $75,000$ units and sold $50,000$ units. In its third year, Haas produced $40,000$ units and sold $65,000$ units. The selling price of

the company's product is $$87$ per unit.

Required:

Compute the company's break$-$even point in units sold.

Break$-$even unit sales

units