The following information pertains to Rica Company:

Sales $$850,000$

Manufacturing Costs:

Variable $$210,000$

Fixed $$140,000$

Selling and Admin Costs:

Variable $$300,000$

Fixed $$45,000$

How much is Rica's break$-$even point in number of units?

There was no beginning or ending inventories. Production and sales next month are expected to be $40,000$ units. The company's unit contribution margin next month should be$?($round your final answer to two decimal places.$)$