$[$The following information applies to the questions displayed below.$]$

Diego Company manufactures one product that is sold for $$77$ per unit in two geographic regions$-$East and West. The

following information pertains to the company's first year of operations in which it produced $59,000$ units and sold $54,000$

units.

Variable costs per unit:

Manufacturing:

Direct materials $ $27$

Direct labor $$10$

Variable manufacturing overhead $$2$

Variable selling and administrative $$3$

Fixed costs per year:

Fixed manufacturing overhead

$$1,298,000$

Fixed selling and administrative expense $$662,000$

The company sold $41,000$ units in the East region and $13,000$ units in the West region. It determined $$330,000$ of its fixed

selling and administrative expense is traceable to the West region, $$280,000$ is traceable to the East region, and the

remaining $$52,000$ is a common fixed expense. The company will continue to incur the total amount of its fixed

manufacturing overhead costs as long as it continues to produce any amount of its only product.

a$.$ What is the company's break$-$even point in unit sales?