Tyrene Products manufactures recreational equipment. One of the companys products, a skateboard, sells for $37. The skateboards are manufactured in an antiquated plant that relies heavily on direct labor workers. Thus, variable costs are high, totaling $25.90 per skateboard. Over the past year the company sold 43,000 skateboards, with the following operating results: Sales (43,000 skateboards) $ 1,591,000 Variable expenses ________ 1,113,700 Contribution margin 477,300 Fixed expense __ (277,500) Net operating income $ 199,800 How many skateboards does Tyrene Products have to sell in order to break-even?