HerzogIndustries sells two electrical components with the following characteristics. Fixed costs for the company are $200,000per year.

XL-709 CD-918

Sales price $15 $38

Variable cost 10 24

Sales volume 30,000units 75,000units

Herzog's vice president of sales has determined that due to market changes, the sales price of component XL-709 can be increased to $25with no impact on sales volume. What will beHerzog's new breakeven point in units?

XL-709 CD-918

Break Even Unites ###### ######