Your company manufactures customized "smart phone cases" in a building that it rents for $12,000 per year, and is currently quite profitable ! The building has lots of extra space to accommodate future products You are thinking of adding a new product line called "X", which you feel you can sell for $100 per unit. Variable material and labour for "X" are estimated at $65 per unit. In addition, you feel you'll need to hire a Product Manager to promote the "X" product line at an estimated annual cost of $72,000. Your company's tax rate is 35%. How many units must you sell per month to break even on "X" ? 2058 200 2400 172