Xcite Equipment Co$.$ manufactures and markets a number of rope products. Management is considering the future of Product XT$,$ a special rope for hang gliding, that has not been as profitable as planned. Since Product XT is manufactured and marketed independently of the other products, its total costs can be precisely measured. Next year$$s plans call for a $$190$ selling price per $100$ yards of XT rope. Its fixed costs for the year are expected to be $$334,400,$ up to a maximum capacity of $550,000$ yards of rope. Forecasted variable costs are $$114$ per $100$ yards of XT rope.Estimate Product XT$\text{'}$s break$-$even point in terms of sales units. $(1$ unit $=100$ yards.$)($Do

not round intermediate calculations.$)$