Uncle Stef$$n$,$ who was always the apple of his mother's eye, went to study computer science abroad. He did well in his studies and in fact so well that in his third year he founded a company that now manufactures and sells computer components. Stebba is not asking him.

In the recent year $2022,$ he had sold $242,000$ units of components at an average selling price of $$47($because he is abroad$).$ The following information is information for the operating year $2022.$

Inventory $1/12022$: $32,600$ units

Inventory $31/122022$: $24,800$ units

Fixed manufacturing costs: $1,876,800$ USD

Fixed administrative costs: USD $3,284,400$

Direct material cost: $13$ per unit in USD

Direct labor costs: $11$ per unit in USD

Due to the difficulty of suppliers supplying Uncle Stefan with raw materials, Uncle Stefan expects to have to find a new or additional supplier. Uncle Stefan anticipates that this will result in direct material costs rising to $$15$ per unit by $2023.$

Uncle Stefan does not expect any other changes in production in $2023.$

Question:

What is the break$-$even point in units$/$quantity for the year $2023$ if absorption costing is used?: