The modern Washburn Guitars company started in 1977. Bill Abel, Washburns vice president of sales, is responsible for reviewing and approving prices for the companys line of guitars. Setting a sales target of 2,000 units for a new line of guitars, he is considering a suggested price of $174.5 per unit when it sells its guitar to the wholesalers. Looking at Washburns financial data for its present plant, Abel estimates that this line of guitars must bear these fixed costs: Rent and taxes are $14,000, depreciation of equipment is $4,000, Management and quality control is $20,000. In addition, he estimates material and labor cost for each unit to be: direct materials is $25/unit and direct labor is $120/unit. What is the break-even point for the new line of guitars if the price Washburn sells its guitars to the wholesalers is $174.50