MultiFrame Company has the following revenue and cost budgets for the two products it sells:

Plastic

Glass

Frames

Frames

Sales price

$$10\mathrm{.}00$

$$15\mathrm{.}00$

Direct materials

$(2\mathrm{.}00)$

$(3\mathrm{.}00)$

Direct labor

$(3\mathrm{.}00)$

$(5\mathrm{.}00)$

Fixed overhead

$(3\mathrm{.}00)$

$(4\mathrm{.}00)$

Net income per unit

$ $2\mathrm{.}00$

$ $3\mathrm{.}00$

Budgeted unit sales

$100,000$

$300,000$

The budgeted unit sales equal the current unit demand, and total fixed overhead for the year is budgeted at $$975,000.$ Assume that the company plans to maintain the same proportional mix. In numerical calculations, MultiFrame rounds to the nearest cent and unit.

Question

The total number of units needed to break even if sales were budgeted at $150,000$ units of plastic frames and $300,000$ units of glass frames with all other costs remaining constant is