Ivanhoe Golf Accessories sells golf shoes, gloves, and a laser-guided range-finder that measures distance. Shown below are unit cost and sales data: Fixed costs are $836,000. (a) Calculate the break-even point in units for the company. (Round weighted-average contribution margin per unit to 2 decimal places, e.g. 15.25 and final answers to 0 decimal places, e.g. 125.)