Ms. Janice Meyers, the company president, has heard that there are multiple breakeven points for every product. She does not believe this and has asked you to provide the evidence of such a possibility. Some information about 

the company for 2011 is as follows:

 

Total fixed manufacturing overhead $180,000

Total other fixed expenses $200,000

Total variable manufacturing expenses $240,000

Total other variable expenses $240,000

Units produced 60,000 units

Budgeted production 60,000 units

Units sold 50,000 units

Selling price $40

What are breakeven sales in units using absorption costing if the production units are actually50,000?