Jim decides he would like start a part-time business bullding birdhouses. His fixed costs are minimal at $321.27 as he would build them out of his garage at home and already has all of the tools he would need. A quick look at competitor's prices leads him to believe that the average price a customer will pay for each birdhouse is $66.78. His unit variable cost for a birdhouse is $30.98 (for labour, wood and shingles). Calculate the break-even point. (Round up your answer to the next whole number.) Number of birchouses: Numeric Response