The Waner Company is trying to do cost$-$volume$-$profit analysis with the following information for the month of June.

WANER COMPANY

INFORMATION FOR PERFORMING

COST$-$VOLUME$-$PROFIT ANALYSIS

FOR MONTH OF JUNE

Selling price per unit $ $40$

Variable manufacturing cost per unit $12$

Variable selling and administrative cost per unit $4$

Total sales $600,000$

Total variable costs $240,000$

Total fixed administrative expenses $55,000$

Total fixed manufacturing costs $100,000$

How many units need to be sold in order for Waner Company to break even?