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 $10,000 Sales (100 units) Variable Costs: Direct Labor $1,950 Direct Materials 1,500 2,000 Factory Overhead (variable) 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 2020 breakeven point in units. Round and enter as a whole number