Sundial, Inc., produces two models of sunglasses: AU and NZ. The sunglasses have the following characteristics:

	AU			NZ
Selling price per unit	$	160		$	160
Variable cost per unit	$	60		$	80
Expected units sold per year		60,000			40,000

The total fixed costs per year for the company are $2,208,000. (a) Assuming that the product mix is the same at the break-even point, compute the break-even point in units