The following totals are used to create a CVP Income Statement for Frederick Company for FY2018:

Frederick Company

Selected Financial Figures

For the Year Ended 12/31/18

Sales (100 units)

 

$10,000

Variable Costs:

 

 

     Direct Labor

$1,750

 

     Direct Materials

1,150

 

     Factory Overhead (variable)

2,000

 

     Selling Expenses (variable)

600

 

     Administrative Expenses (variable)

500

 

Fixed Costs:

 

 

     Factory Overhead (fixed)

$500

 

     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 2016 breakeven point in units.