hello

Ronald Enterprises, Ltd. has estimated the following costs for producing and selling 19,800 units of its product:

Direct materials	$82,500
Direct labour	108,900
Variable overhead	40,800
Fixed overhead	30,800
Variable selling and administrative expenses	55,000
Fixed selling and administrative expenses	40,400

Ronald Enterprises income tax rate is 40%.

Given that the selling price of one unit is $35, calculate how many units Ronald Enterprises would have to sell in order to break even.(Round variable cost per unit and final answer to 0 decimal places, e.g. 5,275.)