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					$77.00
	Per-unit variable costs
	Invoice cost					$42.70
	Sales commissions					$18.40
	Total per unit variable costs					$61.10
	Total annual fixed costs
	Advertising					$55,800
	Rent					$80,000
	Salaries					$228,100
	Total fixed costs					$363,900
The annual breakeven point, in unit sales, is:
20,598
22,887
27,464
11,443
18,309