Janz Co just completed its first year of operations and produced the following income statement to summarize operations:

Variable costing:

Sales - $21,250,000

Variable manufacturing - 4,250,000

Fixed manufacturing - 10,000,000

Selling and administration costs:

Variable - 2,125,000

Fixed - 5,000,000

Operating Income - 125,000

Variable selling, general, and admin expenses were $5 per unit. Janz uses a predetermined manufacturing overhead rate, which is equal to budgeted fixed manufacturing cost divided by planned production. What is the break-even unit sales?