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You manage a manufacturing facility that makes roller skates. Fixed monthly cost is $58,802 in mortgage, $3,386 per employee on average in salaries (you have

You manage a manufacturing facility that makes roller skates. Fixed monthly cost is $58,802 in mortgage, $3,386 per employee on average in salaries (you have 41 employees) and $29,507 in other expenses. The cost of raw materials is $2 per skate, and other costs per skate average to about $3. You sell the skates for $25 each. How many roller skates do you need to sell to reach breakeven?

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