Pearl Jam Company, a manufacturer of preserves, jams, and jellies gift baskets. The Company plans to manufacture and sell 2,800 units in the upcoming month. The below table contains the Company's estimated operating costs at this level of production: Variable Costs per Unit ($) Total Fixed Costs ($) Manufacturing costs: Direct materials Direct labor Manufacturing overhead $14.00 26.00 7.00 $ 27,000 Period costs: Selling expenses Administrative expenses 1.00 8,000 

Required: For each of the follow questions, populate the blank space with your answer. If required, round all answers to the nearest whole dollar. Assume the selling price per unit is $68.00, regardless of your answer to question

(a). How many units must the Company produce to sell and breakeven?