What is the break even point in units for managerial accounting?

Required information The following information applies to the questions displayed below` Serendipity Sound, Inc. manufactures and sells compact discs, Price and cost data are as follows Selling price per unit ( Package of two CDS ) Variable costs per unit . Direct material Direct Labor 10. 50 Manufacturing overhead 5 . 80 DO " E Selling expenses 1. 30 Total Variable costs per unit 19 80 Annual fixed costs :` Manufacturing overhead Selling and administrative 192 890 2 76 , 680 Total fixed costs 408`90 Forecasted annual Sales volume 120 . 808 units ) $ 3. 800 980 In the following requirements , ignore income taxes . Required ." 1. What's Serendipity Sound's break - even point in units ? I've not round intermediate calculations !`