The Michael Berry Manufacturing Company, (MBM), sells several products. Information regarding one of the products sold as to revenue and costs is as follows:

Selling price per unit $27.00

Variable costs per unit:

Direct material $10.00

Direct manufacturing labour $2.20

Manufacturing overhead. $1.10

Selling costs. $4.00

Annual fixed costs$ 96,500

If MBM sold only the product described here, what is the number of units that MBM must sell each year to break even?