What is the break even sales in units?

Use information below:

Data for the Barnwell Brothers Company are as follows:

Sales (100,000 units) $500,000

Costs Fixed Variable

Raw material$ 0 $150,000

Direct labor$0 $100,000

Factory costs$50,000 $75,000

Selling and administrative costs$55,000 $25,000

Total costs$105,000 $350,000 $455,000

Operating income$45,000