Uncle Steven 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.

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

What is the zero point in units$/$quantity for the year $2022$ if absorption costing method is used?