Ivanhoe Industries sells two electrical components with the following characteristics. Fixed costs for the company are $172,000 per year. XL-709 CD-918 Sales price $20.00 $50.00 Variable cost 12.00 34.00 Sales volume 34,400 units 51,600 units (a) How many units of each product must Ivanhoe Industries sell in order to break even? (Round answers to 0 decimal places, e.g. 25,000.) XL-709 CD-918 Break even units enter a number of units enter a number of units