Mickey, Inc. has assembled the following unit sales and cost data for each month of Year 1: Month January February March April May June July August September October November December Units Sold 145 110 160 170 175 145 150 150 210 170 145 155 Total Cost $5,350 4,800 5,800 6,050 6,200 5,375 5,400 5,450 8,800 6,100 5,300 5,500 Compute Mickey's breakeven number of units per month if the selling price of a unit is $46.00. Note: Use the high-low method where necessary. 169 units O 19 units 67 units 87 units 120 units