The following totals are used to create a CVP Income Statement for Frederick Company for FY2020: Frederick Company Selected Financial Figures For the Year Ended 12/31/20 Sales (100 units) $10,000

Variable Costs: Direct Labor $1,650

Direct Materials 1,400

Factory Overhead (variable) 2,000

Selling Expenses (variable) 600

Administrative Expenses (variable) 500

Fixed Costs:

Factory Overhead (fixed) $900

Selling Expenses (fixed) 1,000

Administrative Expenses (fixed) 1,000

Frederick Company utilizes a JIT production system and there are no Raw Materials, Work-in-Process or Finished Goods inventories. Use this information to determine the FY 2020 breakeven point in units. Round and enter as a whole number.