The manager of the bicycle division is trying to determine how many units of each type of bicycle (road and mountain) need to be sold in the upcoming fiscal year to breakeven.

Expected production and sales information for the upcoming fiscal year are as follows:

Road Mountain Units produced: 180,000 units 120,000 units Sales price: $190/unit $270/unit Direct materials: $65/unit $85/unit Direct labor: $46/unit $64/unit Variable manufacturing overhead: $36/unit $50/unit Variable SG&A: $24/unit $30/unit