The following data relate to a year's budgeted activity for Blue Spruce Limited, a company that manufactures one product: Units Beginning inventory 41,280 Production 144,480 Available for sale 185,760 Sales 134,160 Ending inventory 51,600 Per unit Selling price $9.00 Variable manufacturing costs 2.00Variable selling, general, and administrative expenses 3.00 Fixed manufacturing costs (based on 100,000 units} 0.50 Fixed selling, general, and administrative expenses (based on 100,000 units) 0.80 Total xed costs and expenses remain unchanged within the relevant range of 25,000 units to a total capacity of 160,000 units. (:0 Calculate the projected annual break-even sales in units. (Round answer to 0 decimal places, 6.3. 5,275.) Break-even sales units