Ziemens sells several products. Information of average revenue and costs are as follows: Selling price per unit $75.00 Materials cost $5.00 Labor cost $3.20 Overhead $1.80 Selling cost $5.00 Annual fixed costs $180,000.00 Based on this information, the number of units the company must sell each year to break even is: 30,000 O 15 60 3,000 0 1 ? 00