LLB Company manufactures a single product that it sells

for $$32$ per unit. The direct material and direct labor

cost is $$14$ per unit. The only other cost LLB Company

incurs is a monthly overhead cost. Provided below is

information about this product and the monthly overhead

cost for the past six months:

Month Units Sold Overhead Cost

March $4,150$ $$43,240$

April $3,520$ $$38,690$

May $2,840$ $$34,170$

June $3,270$ $$37,320$

July $4,320$ $$44,160$

August $2,950$ $$35,010$

LLB Company is planning on launching a new advertising

campaign in the month of September. The advertising is

going to cost $$8,100$ plus $$3$ for every unit sold in the

month of September.

Using the high$-$low method, calculate the number of units

that LLB Company needs to sell in September in order to

break$-$even.