Ryan Corporation is a charitable organization that supplies boxes of food free to families in need. Fixed costs are $1,000,000. Each box of food costs $80. The corporation has a budgeted appropriation of $2,400,000 for all costs.

Oates Tannery sells boxes of leather for $160. The unit variable cost per case is $80 plus commission of 10%. Fixed manufacturing costs total $2,000 per month, while fixed selling and administrative costs total $4,016. What is the breakeven point in boxes? (3 points)