Required information Problem 7-51 Cost-Volume-Profit Analysis with Income Taxes and Multiple Products (Appendix) (LO 7-1, 72, 7-4, 7-5, 7-11) [The following information applies to the questions displayed below.] Alpine Thrills Ski Company recently expanded its manufacturing capacity. The firm will now be able to produce up to 28,000 pairs of cross-country skis of either the mountaineering model or the touring model. The sales department assures management that it can sell between 22,000 and 26,000 units of either product this year. Because the models are very similar, the company will produce only one of the two models. The following information was compiled by the accounting department. Fixed costs will total $606,400 if the mountaineering model is produced but will be only $514,200 if the touring model is produced. Alpine Thrills Ski Company is subject to a 30 percent income tax rate. oblem 7-51 Part 5 Suppose management decided to produce both products. If the two models are sold in equal proportions, and total fixed costs nount to $540,800, what is the firm's break-even point in units? (Do not round intermediate calculations and round your final swer up to nearest whole number.)