Thomlinson Company is considering the development of two products: no$.65$ or no$.66.$

Manufacturing cost $($in $$)$ information follows:

Manufacturing cost Costs No$.65$ No$.66$

Annual fixed costs $$220,000$ $$340,000$

Variable cost per unit $3325$

Regardless of which product is introduced, the anticipated selling price will be $$50$ and the company will pay a $10\%$ sales commission on gross dollar sales. Thomlinson will not carry an inventory of these items.

Question

At what unit$-$volume level will the profit$/$loss on product no$.65$ equal the profit$/$loss on product no$.66?$