The new UltraGuard flea collar is about to be introduced to the market. It will be

priced at $$9\mathrm{.}98$ and has unit variable costs of $ $3\mathrm{.}74.$ The company expects to sell

$49,882$ UltraGuard collars during the next six months. Some of the sales will come at

the expense of the current product, the PetArmor collar, priced at $ $6\mathrm{.}73$ with

variable costs of $ $3\mathrm{.}16.$ Projected sales for the PetArmor collar are $95,000$ units

$($without the introduction of the UltraGuard$).$ The analyst estimates that the

Ultra Guard collar will cannibalize $19,502$ PetArmor collars during the introductory $6$

month period.

The company is planning a sales promotion campaign to target veterinarians at the

time of the new product launch. The company is going to invest $ $53,408$ in printed

materials and samples.

Calculate the breakeven sales volume necessary to justify the promotional

campaign. Round your answer to the nearest whole number.