Roadside Inc is fine-tuning a combination flashlight / WiFi hotspot called the T.G.I.WiFi. The T.G.I.WiFi would sell for $39.35. Variable cost to Roadside Inc. would be $13.52 per unit. Setting up production would entail relevant fixed costs of $304,870. The board of directors, citing technical risk, insists that this project cannot go forward unless the new product would earn a return on sales of 16%. Calculate annual breakeven in UNITS SOLD for the T.G.I.WiFi, meeting the board's ROS% target. (Rounding: tenth of a unit)

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