Mosaic Tile Company has estimated the following amounts for its next fiscalyear:

Total fixed costs

$ 832 comma 000

$832,000

Sales price per unit

40

40

Variable costs per unit

23

23

What will happen to the breakeven point(in units) if Mosaic can reduce fixed costs by $ 22 comma 000

$22,000? (Round your answer up to the nearest wholeunit.)