Norm Inc. manufactured and sold 48,000 units of its Macz product in FY2021. Senior management has asked that the Macz manager determine the break-even point for the product. Macz sells for $75 per unit and variable marketing and administrative costs are $21 each. The fixed marketing and administrative costs that can be traced to Macz are $6,000 per month. A regression analysis of the monthly production costs for that year resulted in the following estimates (assume all reported coefficients are statistically significant): Variable Coefficient Intercept 4,100 Labor Hours Used 40.5 # of Inspections 124 On average each unit of Macz require: 0.30 labor hours and the machinery used to produce the Macz must be inspected after each 10 units are produced. What is the annual break-even number of units for the Macz product? Round your solution to the nearest whole unit