Measure maps Moses Moonrocks Inc. has developed a balanced scorecard with a measure map that suggests that the number of erroneous shipments has a direct effect on operating profit. The company estimates that every shipment error leads to a reduction of revenue by $7,800 and increased costs of about $5,200. Sales Cost of goods sold Depreciation expense Other expenses $235,000 157,000 10,000 16,000 If the company has the above budgeted sales and costs for next month (without accounting for any possible shipping errors), determine how many shipping errors the company can afford to have and still break even. Break-even shipping errors