Hacker Aggregates mines and distributes various types of rocks. Most of the company's rock is sold to contractors who use the product in highway construction projects. Treva Hacker, company president, believes that the company needs to advertise to increase sales. She has proposed a plan to the other managers that Hacker Aggregates spend $94,000 on a targeted advertising campaign. The company currently sells 30,000 tons of aggregate for total revenue of $5,320,000. Other data related to the company's production and operational costs follow:

Direct labor	$1,430,000
Variable production overhead	220,000
Fixed production overhead	370,000
Selling and administrative expenses:
Variable	54,000
Fixed	316,000

Required:

A. Compute the break-even point in units (i.e., tons) for Hacker Aggregates. If required, round interim calculations to 2 decimal places, use your rounded number in subsequent calculations, and round your answer to nearest whole number. ?_____ tons