The company is considering making a deluxe model. Its price would be $156, and its VC per unit would be $100, compared to a price of $100 and a VC of $60 for the basic model. It anticipates a sales mix of 60% basic model and 40% deluxe model. How many units of the basic model and how many units of the deluxe model must the company sell to break even?

Exhibit 1
Income Statement for Most Recent Year Operation
Revenues	$ 1,837,200.00
Cost of Goods Sold	$ 1,274,000.00
Gross Margin	$ 563,200.00
Selling, General and Admin expenses	$ 345,000.00
Profit before taxes	$ 218,200.00
Exhibit 2
	Actual units	Actual Cost
1/1/2022	1000	$ 100,000.00
2/1/2022	1100	$ 106,000.00
3/1/2022	1175	$ 105,000.00
4/1/2022	1250	$ 120,000.00
5/1/2022	1410	$ 128,000.00
6/1/2022	1520	$ 132,000.00
7/1/2022	1600	$ 135,000.00
8/1/2022	1710	$ 140,000.00
9/1/2022	1800	$ 148,000.00
10/1/2022	1970	$ 150,000.00
11/1/2022	970	$ 150,000.00
12/1/2022	1970	$ 120,000.00
1/1/2023	1510	$ 140,000.00
2/1/2023	1650	$ 130,000.00
3/1/2023	1450	$ 115,000.00
4/1/2023	1200	$ 112,000.00
5/1/2023	1210	$ 130,000.00
6/1/2023	1900	$ 154,000.00
7/1/2023	1890	$ 162,000.00
8/1/2023	1200	$ 112,000.00
9/1/2023	1210	$ 130,000.00
10/1/2023	1600	$ 143,000.00
11/1/2023	1700	$ 148,000.00
12/1/2023	1850	$ 143,000.00
Exhibit 4
	Unit Produced and Sold
Cost Category	1200	1900
Direct Material	$ 36,000.00	$ 57,000.00
Direct Labor	$ 18,000.00	$ 28,500.00
Rent	$ 5,000.00	$ 5,000.00
Depreciation	$ 4,000.00	$ 4,000.00
Electricity	$ 4,400.00	$ 5,800.00
Other Manufacturing	$ 19,600.00	$ 21,700.00
Selling	$ 8,000.00	$ 8,000.00
Sales Commision	$ 12,000.00	$ 19,000.00
Administration	$ 5,000.00	$ 5,000.00