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Diego Company manufactures one product that is sold for $$77$ per unit in

two geographic regions$-$the East and West regions. The following

information pertains to the company's first year of operations in which it

produced $48,000$ units and sold $43,000$ units.

The company sold $33,000$ units in the East region and $10,000$ units in the

West region. It determined that $$220,000$ of its fixed selling and

administrative expense is traceable to the West region, $$170,000$ is

traceable to the East region, and the remaining $$66,000$ is a common

fixed expense. The company will continue to incur the total amount of its

fixed manufacturing overhead costs as long as it continues to produce

any amount of its only product.

If the sales volumes in the East and West regions had been reversed, what would be

the company's overall break$-$even point in unit sales?