Hayes Company operated at normal capacity during the current year, producing 54928 units of its single product. Sales totalled 29623 units at an average price of $22.96 per unit. Variable manufacturing costs were $10.83 per unit, and variable marketing costs were $8.23 per unit sold. Fixed costs were incurred uniformly throughout the year and amounted to $156591 for manufacturing and $57892 for marketing.

What is Hayes break-even point in units for the current year?