Taku-Tau company has provided you with the following information:

Selling price per unit = N$90

Variable cost per unit= N$30

Activity driver Cost driver rate Level of activity driver

Set-ups N$ 800 90

Inspection N$ 65 500

Other data:

Total fixed costs (traditional) N$900 000

Total fixed costs (ABC) N$450 000

If the company reduces the setup costs by N$100 per set up and reduces the number of inspections needed to 400, how many units must be sold to break even?