+ The followings are the budget for next financial year (1 January 2023 - 31 December 2023), indicating the average selling price and variable costs of each product category. The common fixed manufacturing overhead and the fixed non-manufacturing overhead costs are estimated to be $1,250,000 and $2,778,320 respectively. Table 1: Budget Jan - Dec 2023 Sales Quantity (in units) Folding Bike Electric Model 1 Model 2 Model 3 Bike Total 8,400 7,500 3,500 800 20,200 In $ Unit selling price 600 400 480 2,000 Unit production cost 250 180 200 850 Unit selling & admin variable costs 30 20 24 100 (5% of selling price) In $ Revenue Variable Production Costs Selling & Admin Variable Costs 5,040,000 3,000,000 1,680,000 1,600,000 11,320,000 (2,100,000) (1,350,000) (700,000) (680,000) | (4,830,000) (252,000) (150,000) (84,000) (80,000) (566,000) Q1. Based on the above budgeted information, calculate the expected breakeven units for the Model 2 folding bikes