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 $,$$$,20$

Direct labour $$12$

Variable manufacturing overhead $$7$

Variable selling and administrative $$3$

Fixed costs per year:

Fixed manufacturing overhead $,$$$110,000$

Fixed selling and administrative expenses $,$$$50,000$

During its first year of operations, Haas produced $40,000$ units and sold $40,000$ units. During its second year of operations, it produced $55,000$ units and sold $30,000$ units. In its third year, Haas produced $20,000$ units and sold $45,000$ units. The selling price of the company's product is $$46$ per unit.

Required:

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