Therapeutic Systems sells its products for $14 per unit. It has the following costs:

Rent	$	150,000
Factory labor	$	4.50	per unit
Executives under contract	$	202,600
Raw material	$	1.30	per unit

Separate the expenses between fixed and variable costs per unit. Using this information and the sales price per unit of $14, compute the break-even point.(Do not round intermediate calculations. Round your answer to the nearest whole number.)

Break-even point

units