Roound to 3 decimal places

In 2017, X Company had the following selling price and per-unit variable cost information: Selling price Variable manufacuting costs Variable selling and administrative costs $167 71 20 In 2017, total fixed costs were $667,000. In 2018, there are only two expected changes. Direct material costs are expected to decrease by $7 per unit, and fixed selling and administrative costs are expected to increase by $10,000. What must unit sales be in order for X Company to break even in 2018