SuperDuper sells its Body Powder line to wholesalers for $6.95 per eight (8) ounce container. Promoted as a super soft body powder, SuperDupers manufacturer suggested retail selling price (MSRP) is $20.95 per eight (8) ounce container and retailers follow this pricing. SuperDuper uses an 70% cost basis markup while retailers in this channel use a 60% selling price basis markup.

e. If the retailer in this channel spends $25,000 promoting the Body Powder line, how many units must the retailer sell to breakeven on the promotional investment?