I attended our industry's showcase conference last month and learned that Chester is updating their pricing strategy for their product Cat.

Early intel suggests that they'll drop the price $$1\mathrm{.}80.$ They'll likely continue to keep both material and labor costs consistent at $$12\mathrm{.}79$ and $$9\mathrm{.}81$ per unit respectively, and I want us to better understand what their break$-$even point is$.$

How many units $(000)$ of Cat must they sell to break even? You can expect their period costs to stay consistent with the Income Statement available in your Drive. Thanks in advance!