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 $182,000

Total other fixed expenses $205,000

Total variable manufacturing expenses $280,000

Total other variable expenses $260,000

Units produced 70,000 units

Budgeted production 70,000 units

Units sold 55,000 units

Selling price $44

What are breakeven sales in units using variable costing?