One product line of Anita's 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
• 1 cover

In the table are the current variable costs per Speedster. The fixed costs associated with the manufacture and sales of this product are $480,000 per year and Anita's uses a marginal tax-rate of 20% for planning purposes.

Speedster

Sales Price (per unit)$25.00

Material cost (per unit)$6.00

Direct labor (per unit)$4.00

Variable OH (per unit)$7.00

What is the break-even number of Speedsters?