X Co. manufactures and sells a single product. Price and cost data regarding this product are as follows:

Selling price

$40 per unit

Variable manufacturing cost

$20 per unit

Variable selling & administrative expenses

$6 per unit

Fixed manufacturing overhead

$208,000 per year

Fixed selling & administrative expenses

$324,000 per year

What is the break-even point in units per year?

How many units need to be sold to earn an annual operating income equal to 10% of sales?