Therapeutic Systems sells its products for $18 per unit. It has the following costs:

Rent	$	170,000
Factory labor	$	6.50	per unit
Executives under contract	$	271,000
Raw material	$	1.70	per unit

Separate the expenses between fixed and variable costs per unit. Using this information and the sales price per unit of $18, compute the break-even point. (Do not round intermediate calculations.)