The Figgis Agency makes spy phones (which are basically phones that have cool gadgets that help with spying). They currently produce one phone type (which we will call the standard spy phone).

The standard spy phone sells for $500. Producing the standard phone requires 6 regular components and 4 hours of direct labor. Finally, it requires some variable overhead costs, which are driven by direct labor hours. For each hour of direct labor, Figgis incurs $10 in variable overhead costs.

Fixed costs are $1,200,000. Each regular component costs $10, and direct labor is $25 per hour.

What is the break even point in units?