Lincoln Company manufactures and sells small electric heaters for homes and offices. The company's income state for the FY2014 is given below: Sales (30,000 units) $1,800,000 Total, $60 per unit, Less variable expenses $1,440,000, $48 per unit, contribution margin $360,000, $12 per unit, less fixed expenses $264,000, Net income $96,000. Lincoln Company's break-even point in units is: