Xtra Energy is a company that produces energy drinks in a variety of flavors. The orange flavor is the most popular, especially amongst the trail running athletes.

The following information relates to one of their popular products, the orange flavor:

Selling price per unit	R20.00
Variable cost per unit	R6.50
Fixed cost per unit*	R10.00
Annual sales in units	99 000

*Fixed cost was allocated based on an expected annual production of 100 000 units.

REQUIRED:

Calculate the break-even point in units.