Premium Beds is a retailer of luxury bed frames located in Los Angeles, California. Due to a recent industry-wide financial crisis, the CFO of Premium Beds fears a significant drop in the firm's upcoming income stream. The CFO asked you to use the company financial information provided below.

Sales price per unit	$	2,950.00
Per-unit variable costs:
Invoice cost		2,200.00
Sales commissions		220.00
Total per-unit variable costs	$	2,420.00
Total annual fixed costs:
Advertising	$	230,200
Rent		176,300
Salaries		385,200
Total annual fixed costs	$	791,700

The annual breakeven point in units is:

Multiple Choice

• 1,494 units.

• 1,894 units.

• 3,294 units.

• 1,194 units.

• 2,494 units.