Piper Ltd. has determined the following costs for making one unit of its only product:

Direct materials	$6.00
Direct labour	4.00
	$10.00

The company is, however, not sure of the behaviour of its manufacturing overhead. The controller therefore ran a simple regression based on 20 pairs of monthly observations and obtained the following results:

Y = $6,000 + 1.50X

Y represents total monthly manufacturing overhead costs while X represents total monthly manufacturing direct labour costs.

The controller also estimated that selling and administration costs, which she considers to be fixed, would amount to $21,200 for the period.

Required:

What is the company's monthly breakeven sales in units at a selling price of $20.00 per unit?