Neptune Company a small inflatable toy that it is anxious to introduce to its customers. Thecompanys marketing department estimates that the demand for the new toy range between 10 000units and 40 000 units per month. The new toy will sell for $9.00 per unit. Enough capacity existsin the companys plan to produce 15 000 units of toys each month. Variable expense tomanufacture and sell one unit would be $5.00, and incremental fixed expense associated with the toy would total $32 000 per month.

Calculate the break-even point in unit sales.