Symbiosis Company had the following information:

Activity Driver	Unit Variable Cost	Level of Activity Driver
Units sold	$ 20	--
Setups	1,000	80
Engineering hours	60	2,000
Other data:
Total fixed costs (traditional)	$800,000
Total fixed costs (ABC)	$400,000
Unit selling price	$ 40

Suppose Symbiosis could reduce setup costs by $500 per setup and could reduce the number of engineering hours needed to 1,216.66 hours. How many units must be sold to break even in this case?