Required information

[The following information applies to the questions displayed below.]

Corrigan Enterprises is studying the acquisition of two electrical component insertion systems for producing its sole product, the universal gismo. Data relevant to the systems follow.

Model no. 6754:
	Variable costs, $17.00 per unit
	Annual fixed costs, $986,300

Model no. 4399:
	Variable costs, $10.80 per unit
	Annual fixed costs, $1,113,700

Corrigans selling price is $62 per unit for the universal gismo, which is subject to a 15 percent sales commission. (In the following requirements, ignore income taxes.)

Required:

1. How many units must the company sell to break even if Model 6754 is selected? (Do not round intermediate calculations and round your final answer up to nearest whole number.)

Break-Even Point units