Stylish Sitting is a retailer of office chairs located in San Francisco, California. Due to increased market competition, the CFO of Stylish Sitting has grown worried about the firm's upcoming income stream. The CFO asked you to use the company financial information provided below.

Sales price	$	75.00
Per-unit variable costs:
Invoice cost		41.70
Sales commissions		18.30
Total per-unit variable costs	$	60.00
Total annual fixed costs:
Advertising	$	56,000
Rent		78,000
Salaries		226,000
Total annual fixed costs	$	360,000

The annual breakeven point, in unit sales, is: