The following totals are used to create a CVP Income Statement for Bob's Company for FY2020:

Bob Company
Selected Financial Figures
For the Year Ended 12/31/20
Sales (100 units)		$10,000
Variable Costs:
Direct Labor	$1,650
Direct Materials	1,300
Factory Overhead (variable)	2,000
Selling Expenses (variable)	600
Administrative Expenses (variable)	500
Fixed Costs:
Factory Overhead (fixed)	$650
Selling Expenses (fixed)	1,000
Administrative Expenses (fixed)	1,000

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