The Sarah Corporation sells only one product. The following is budgeted information for that product:

|Annual production and sales capacity (units)|60,000

|Budgeted selling price |$50 per unit

|Variable cost of goods sold |$14 per unit

|Fixed manufacturing costs |$360,000

|Variable selling and administrative costs |$6 per unit

|Fixed selling and administrative costs |$240,000

Sarah's corporate tax rate is 30%.

How many units does Sarah need to sell to breakeven?

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