Use the below information to answer the following question.

Sales (1,000 units)	$	200,000
Variable costs		110,000
Contribution margin		90,000
Fixed manufacturing costs		40,000
Operating income		50,000
Interest		10,000
Earnings before taxes		40,000
Taxes (30%)		12,000
Net income	$	28,000
Shares Outstanding		1,000

Refer to the table. This firm's break-even point in units is