Miller industries sells its products to wholesalers.  The products made by the company are handcrafted wall clocks.The fixed costs for operating this small business works out to $9000.  The materials required for each clock costs $36. Each clock takes two hours to make and the labour cost to makes these clocks works out to $54 an hour. The clocks are sold to the wholesalers for $180.  

Calculate the breakeven point for Miller Industries?