The following totals are used to make 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

$1,300

Direct Materials

1,600

Factory Overhead (variable)

2,000

Selling Expenses (variable)

600

Administrative Expenses (variable)

500

Fixed Costs:

Factory Overhead (fixed)

$550

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 theFY 2016 breakeven point in units.