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2. The Gizmo Manufacturing Company is considering making and selling a new product. The following data have been provided to management: Sales price Equipment cost Incremental overhead cost Sales and marketing cost Operating and maintenance cost Production time/1000 units Packaging and shipping cost Planning horizon MARR $17.5/unit $250,000 $50,000/year $150,000/year $25/operating hour 100 hours $0.5/unit 5 years 15% Some managers are reluctant to launch a new product because of the uncertainty of future sales. To provide management with information that might make it easier to draw the correct conclusion, a break-even analysis will be performed for annual sales required to economically justify introducing the new product. What is the break-even value of units sold annually?