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	$1,300
Direct Materials	1,850
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.