Trident Food Corporation generated the following income statement for the most recent fiscal year, which ended December 31, 2010:

Sales revenues

$150,000

Variable cost of sales

(112,500)

Gross profit

37,500

Fixed operating costs

(24,000)

Net operating income (EBIT)

13,500

Interest

(10,000)

Earnings before taxes

3,500

Taxes (40%)

(1,400)

Net income

2,100

Each item of inventory Trident Foods produces has a selling price of $20.

What is the operating breakeven point in sales units (Q) for Trident Foods?