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Part 1

Pitta Manufacturing incurred the following expenses during 2020:

Fixed manufacturing costs	$ 120 comma 000$120,000
Fixed nonmanufacturing costs	$ 86 comma 000$86,000
Unit selling price	$ 290$290
Total unit cost	$ 100$100
Variable manufacturing cost rate	$ 50$50
Units produced	1 comma 3601,360 units

What is the breakeven point in units using absorption costing if the units produced are actually

2 comma 2402,240?

(Round your final answer up to the next whole unit.)