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One product line of Anitas Accessories (AA) is the assembly, testing, and marketing of a USB thumb drive - The Speedster. The parts list

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One product line of Anitas Accessories (AA) is the assembly, testing, and marketing of a USB thumb drive - The Speedster. The parts list for each unit is: 1 standard USB plug, 1 USB mass storage controller, 1 NAND flash memory chip, 1 crystal oscillator, and 1 cover. The current variable elements per Speedster are: Sales Price (per unit).....$20.00 Material cost (per unit)....$6.00 Direct labor (per unit).....$4.00 Variable OH (per unit)......$6.54 The fixed costs associated with the manufacture and sales of this product are $200,000 per year and Anitas uses a marginal tax-rate of 20% for planning purposes. What is the annual break-even quantity of units for the Speedster? (Round to the nearest whole unit.)

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