Next, Derek Thompson looks at the profitability report of the only product produced in the Chandler plant.

	Product Y
Sales price	64
Variable costs	39
Overhead allocation	13

The Chandler plant currently produces 24,000 units of Product X but its maximum capacity is 40,000 units. Assume that all of the annual overhead costs of 214,000 is fixed. What is the break-even point of the Chandler plant?

Enter your answer as a number rounded to two decimal points, e.g., 3.14, 25.70, 100.00, 1540.99. Do not enter any letters, unit symbols, commas, or other non-numerical characters!