TMT Global has lost money its last several years. You have been asked to help out. The company sells several different items, but on average, per unit, the sales price is $390, the variable cost is $125, the fixed cost is $375,000, and it plans on selling 1,400 units next year. The owner wants to know how many units the company has to sell just to breakeven? In addition, the owner's team has presented her with three different options to improve the performance of the company: 

1) Sales Team: make a 400 unit sale to Taylormart for $60,000. 

2) Marketing Team: a marketing program costing $40,000 will increase units sales by 200 units. 

3) H/R Team: Automating the process will eliminate $25 per unit in variable costs, but will increase fixed costs by 30,000 per year