No More Standing is a retailer of office chairs located in San Francisco, California. Due to increased market competition, the CFO of No More Standing has grown worried about the firm's upcoming income stream. The CFO asked you to use the company financial information provided below.

Sales price	$ 83.00
Per-unit variable costs:
Invoice cost	42.15
Sales commissions	18.70
Total per-unit variable costs	$ 60.85
Total annual fixed costs:
Advertising	$ 56,400
Rent	78,800
Salaries	226,800
Total annual fixed costs	$ 362,000

The annual breakeven point, in unit sales, is:

Multiple Choice

• 28,344 units.

• 16,344 units.

• 5,344 units.

• 11,344 units.

• 7,344 units.