XYZ Shirt Company makes a line of inexpensive mens shirts. XYZ sells its mens shirts for $30 per shirt. XYZs variable costs total $20 per shirt. XYZs fixed costs are $35,000. Last year, XYZ had an operating income of $28,000.

For this year, XYZ is not contemplating adding a line of boys shirts. XYZ estimates this new boys line of shirts will sell for $20 per shirt, with variable costs of $14 per shirt. If XYZ decides to introduce a line of boys shirts, it will need to rent new production equipment totaling $20,000 per year. XYZ anticipates initial sales of boys shirts to be 2,000 boys shirts. XYZ believes introducing a boys shirt line increases the possibility for one-stop shopping for fathers and sons. As a result, XYZ expects sales of mens shirts to increase $200,000 if they decide to introduce the boys line.

Required:

What is the breakeven point in units for each type of shirt (assume the sales mix remains constant for all levels of sales mens and boys shirts)?